Public Sector Accounting Trial Questions Redeemer Krah Question 1 The following transactions relates to Department of Welfare under Ministry of Social Justice. Quarterly warrant received was GHc1,000,000. Jan 3 Jan 5 Jan 10 Jan 11 Jan 17 Jan 22 Jan 24 Jan 24 Jan 27 Jan 30 Jan 31 Required Purchase order amounting to GHc100,000 was made for the supply of office consumable. Invoice amounting to GHc100,000 was received for the delivery of the office consumable ordered. Hotel accommodation reservation amounting to GHc 20,000 was made for a five days training workshop in Capital View Hotel. Purchase order for supply of electrical accessory from JK Ventures. The amount was GHC60,000. Contract signed for maintenance of the solar systems for GHc24,000. Hotel bills submitted for the five days' workshop amounted to 21,000. The increase cost was due to extra participation in the workshop which is approved by management. Salary payment voucher for the month received from CAG amounted to GHC150,000. 20% of the order for electrical accessory was delivered for an invoice of GHC12,000. Purchase order for printing and publication amounting to GHc30,000 was made by management. Remaining orders for electricals was delivered for GHc48, 100. Price discrepancy is caused by sudden depreciation of Cedi. a) Prepare a commitment accounts (vote ledger) to reflect the above transaction in the month of January. b) Prepare for management a summary report showing clearly the total commitments made during the month, committeemen discharges and outstanding commitments for the period. Page 1 of 2