BANGLADESH CHARTERED ACCOUNTANCY HOSTEL (BCAH)

Notes to the Financial Position

For the month ended 31 August, 2023

Amount in Taka
Notes Particulars
31-Aug-23

1.00 Managerial Fund:

Opening Balance 939
Add: Transfer during the month (Note: '10) 186
Add: Collection from others -
Less: Entertainment for Hostelday audit
Less: Table Cloth for Dyning
Closing Balance 1,125

2.00 IT Fund:
Opening Balance 1,635
Add: Transfer during the month (Note: '11) 340
Less: Adjustment/Expenses -
Closing Balance 1,975

3.00 Penalty Fund

Opening Balance 3,450
Add: Penalty Impose during the Month -
Less: Medicin Purchases for Ayub & Maintance -
Closing Balance 3,450

4.00 Farewell Fund

Opening Balance 4,905
Add: Transfer during the month (Note: '12) 1,020
Less: Adjustment/Expenses -
Closing Balance 5,925

5.00 Payable to Boarders

Opening Balance 18,709
Addition during the Month (40,852)
Less: Payment during the Month 18,709
Closing Balance (40,852)

6.00 Loan:
Opening Balance -
Addition during the Month -
Less: Payment during the Month -
Closing Balance -
1
 7.00 Cash in Hand
Opening Balance
Add: Receipt during the Month 108,000
Less: Payment during the Month 74,994
Less: Transfer to Cash in Fund
Closing Balance 33,006

8.00 Cash in Fund:

Opening Balance 9,186
Add: Receipt from Cash in hand
Add: Collection from others
Add: Loan Receipt from Food Manager
Less:Adjustment 9,186
Less: Loan to Food Manager/ Adjustment
Closing Balance -

9.00 Receivable from Boarders

Opening Balance 4,580
Add: Penalty Waiver during the Month
Add: Addition during the month 9,904
Less: Bad debt expense during the Month
Less: Collection during the Month 4,580
Closing Balance 9,904
List of above Receivable are as Follows:

10.00 Transfer to Managerial Fund:

Total Guest Meal 62
Additional charge for per Guest Meal @ 3Tk. 3
Total 186

11.00 Transfer to IT Fund:

Total Number of Boarder during the Month 68
Charge per Boarder @ Tk. 5.00 5
Total 340

12.00 Transfer to Farewell Fund:

Total Number of Boarder during the Month 68
Charge per Boarder @ Tk. 15.00 15
Total 1,020

13.00 Fixed Cost Per Boarder:

Total Cost of A,B,C&Guest (BCACP) Meal (Note:
4,994
15)
Daily fixed cost (Total) 2,390

2
 Others Expenses( Gas stove repair) -
Dust Bill & Clean for Ladder -
Expense for BCACP Staff's -
Accounts preparation Exp. 200
Electricity Repaired -
Dish Bill 300
Conveyance Bill -
Entertainment -
Mobile Expenses 150
Total Fixed Cost Charged to Boarders 8,034
No. of Current Boarders (Note: 14.00) 68
Fixed Cost (Per Boarder) 118

14.00 Calculation of No. of Current Boarders

Total No. of Card 74
Less: No. of Blank Card 6
Add: Double Charges -
No. of Current Borders 68
15.00 ABC & Guest Meal (BCACP) Cost:
ABC Total Normal Meal 102
Guest (BCACP) Total Normal Meal -
Total 102
Cost Per Normal Meal (Note: 16) 49.21
Total 4,994

16.00 Cost Per Normal Meal

Total Fooding Cost 72,604
Total No. of Meals 1,476
Cost Per Normal Meal 49.21

17.00 Cost Per Guest Meal

Cost Per Normal Meal 49.21
Add: Additional Charges 3
Cost Per Guest Meal 52.21

we.`ªt bZzyb e¨enviKvixi Rb¨ wb‡¤œ wKQz e¨envi wb‡`©kbv D‡jøL Kiv n‡jv:
1) Cell G9 ‡_‡K G133 ch©šÍ Kwc K‡i Cell H9 Gi Dci †i‡L f¨vjy paste Kiæ
2) Gevi †bvU bs 14 †Z k~b¨ KvW© Gi msL¨v wjLyb|

3
HARTERED ACCOUNTANCY HOSTEL (BCAH)
Notes to the Financial Position
r the month ended 31 August, 2023

Amount in Taka
31-Jul-23

846
93
-

939

1,310
325
-
1,635

3,100
350
-
3,450

3,930
975
-
4,905

29,944
18,709
29,944
18,709

-
-
-
-
4
27,616
15,454
27,616
-
15,454

5,984

9,186
-
5,984

9,186

5,530
-
4,580
-
5,530
4,580

31
3
93

65
5
325

65
15
975

1,933
3,230

5
 -
-
-
200
-
300
-
450
80
6,193
65
95

74
9
-
65

44
-
44
44
1,933

37,619
857
44

44
3
47

G133 ch©šÍ Kwc K‡i Cell H9 Gi Dci †i‡L f¨vjy paste Kiæb|

6
7
8
9
10
11
12
13
14
15