Question $1$

The following transactions relates to Department of Welfare under Ministry of Social Justice.

Jan $3$ Quarterly warrant received was GHc$1,000,000.$

Jan $5$ Purchase order amounting to GHc$100,000$ was made for the supply of office consumable.

Jan $10$ Invoice amounting to GHc$100,000$ was received for the delivery of the office consumable ordered.

Jan $11$ Hotel accommodation reservation amounting to GHc $20,000$ was made for a five days training workshop in Capital View Hotel.

Jan $17$ Purchase order for supply of electrical accessory from JK Ventures. The amount was GHC$60,000.$

Jan $22$ Contract signed for maintenance of the solar systems for GHc$24,000.$

Jan $24$ 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.

Jan $24$ Salary payment voucher for the month received from CAG amounted to GHc$150,000.$

Jan $2720\%$ of the order for electrical accessory was delivered for an invoice of GHc$12,000.$

Jan $30$ Purchase order for printing and publication amounting to GHc$30,000$ was made by management.

Jan $31$ Remaining orders for electricals was delivered for GHc$48,100.$ Price discrepancy is caused by sudden depreciation of Cedi.

Required

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.