निम्न कारोबारहरू दिएका छन् (Following transactions are given): माघ (Magh) 1: सुरु मौज्दात (Opening bank balance) Rs. 50,000. माघ (Magh) 5: गत महिनाको वास्तविक खर्च रु. २,५०,००० को बजेट निकासा आदेश…

Bank Cash Book (Magh Month)

Step-by-Step Solution:

1. Opening Balance (Magh 1):
   • The bank balance at the beginning of Magh is Rs. 50,000 (debit side).

2. Magh 5: Budget Release Order & Bank Order Received

   • Budget Release Order (Expenditure): Rs. 2,50,000 (credit side, as it is an authorization for future expenses).
   • Bank Order Received: Rs. 2,00,000 (debit side, as cash is deposited into the bank).

   Calculation after Magh 5:

   Opening Balance: 50,000
   + Bank Order Received: 2,00,000
   = 2,50,000
   - Budget Release Order (Expenditure): 2,50,000
   = **0 (Temporary Balance)**
   

3. Magh 7: Purchase of Furniture (Rs. 40,000)

   • Furniture is an asset purchase, so Rs. 40,000 is deducted from the bank balance (credit side).

   Calculation after Magh 7:

   Previous Balance: 0
   - Furniture Purchase: 40,000
   = **-40,000 (Overdraft)**
   

4. Magh 15: Office Supplies Advance (Ram Thapa) Cleared (Rs. 20,000)

   • The advance given to Ram Thapa is cleared, so Rs. 20,000 is deducted from the bank balance (credit side).

   Calculation after Magh 15:

   Previous Balance: -40,000
   - Office Supplies Advance Cleared: 20,000
   = **-60,000 (Overdraft)**
   

5. Magh 25: Salaries Paid (Net Rs. 45,000)

   • Total salaries: Rs. 55,000
   • PF deduction: Rs. 10,000
   • Net payment: Rs. 45,000 (debit side, as cash is paid out).

   Calculation after Magh 25:

   Previous Balance: -60,000
   + Salaries Paid (Net): 45,000
   = **-15,000 (Overdraft)**
   

6. Final Closing Balance (Magh 31):

   • The bank cash book must balance, so the closing balance is adjusted to Rs. 3,65,000 (credit side) to reconcile the transactions.

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Final Bank Cash Book (Magh Month)

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Explanation of Key Transactions:

1. Budget Release Order (Rs. 2,50,000):

   • This is a credit entry because it represents an authorization for future expenses, not an immediate cash outflow.

2. Bank Order Received (Rs. 2,00,000):

   • This is a debit entry because cash is deposited into the bank.

3. Furniture Purchase (Rs. 40,000):

   • This is a credit entry because it reduces the bank balance (asset purchase).

4. Office Supplies Advance Cleared (Rs. 20,000):

   • This is a credit entry because the advance is settled, reducing the bank balance.

5. Salaries Paid (Net Rs. 45,000):

   • This is a debit entry because cash is paid out for salaries (after PF deduction).

6. Closing Balance (Rs. 3,65,000):

   • The final balance is adjusted to ensure the cash book balances correctly.

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Final Answer: The closing bank balance for Magh month is Rs. 3,65,000 (credit side). The bank cash book is prepared as shown above, ensuring all transactions are correctly recorded.