Question

A Petty Cashier in a firm received ​₹ 15,000 as the petty cash imprest on 4th June, 2018. During the week, his expenses were as follows:

2018			₹
June 4	Conveyance charges for Manager's trip to the city		500
June 4	Wages to casual labourers		1,500
June 5	Bus fare to workmen sent to customer's premises		200
June 5	Stationery purchased for ₹ 1,000 plus CGST and SGST @ 6% each
June 6	Sent documents to Head Office by registered post		400
June 6	Postage stamps purchased		1,000
June 6	Revenue stamps for payment of wages		500
June 7	Repair of printer		400
June 7	Paid electricity bill		1,700
June 8	Wages paid to coolies for shifting furniture, etc.		400
June 8	Taxi fare to Assistant Manager		500
June 8	Letters by registered post sent to different suppliers		1,000
June 8	Locks purchased for ₹ 800 plus CGST and SGST @ 6% each
June 8	Stationery purchased for ₹ 400 plus CGST and SGST @ 6% each
June 8	Refreshments to customers		200

Write up the Analytical Petty Cash Book and draft the necessary Journal entries for the payments made.

Answer 1

Petty Cash Book

Cash Receipts	Date	Particulars	V No.	Total Amount Paid	Conveyance	Stationery	Wages	Postage & Stamps	Repair	Electricity Bill	Locks Purchased	Input CGST	Input SGST	Misc Exp
	2018
15,000	June 04	Cash A/c
	June 04	Conveyance A/c		500	500
	June 04	Wages A/c		1,500			1,500
	June 05	Bus Fare A/c		200	200
	June 05	Stationery A/c		1,000		1,000
	June 05	Input CGST A/c		60								60
	June 05	Input SGST A/c		60									60
	June 06	Postage A/c		400				400
	June 06	Postage A/c		1,000				1,000
	June 06	Postage A/c		500				500
	June 07	Repairs A/c		400					400
	June 07	Electricity Expenses A/c		1,700						1,700
	June 08	Wages A/c		400			400
	June 08	Conveyance A/c		500	500
	June 08	Postage A/c		1,000				1,000
	June 08	Locks A/c		800							800
	June 08	Input CGST A/c		48								48
	June 08	Input SGST A/c		48									48
	June 08	Stationery A/c		400		400
	June 08	Input CGST A/c		24								24
	June 08	Input SGST A/c		24									24
	June 08	General Expenses A/c		200										200
		Total Payment		10,764	1,200	1,400	1,900	2,900	400	1,700	800	132	132	200
	June30	Balance c/d		4,236
15,000		Grand Total		15,000
4,236	July 01	Balance b/d
10,764	July 01	Cash A/c

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
2018
June 30	Conveyance A/c	Dr.		1,200
	Stationery A/c	Dr.		1,400
	Wages A/c	Dr.		1,900
	Postage & Stamps A/c	Dr.		2,900
	Repairs A/c	Dr.		400
	Electricity Expenses A/c	Dr.		1,700
	Locks A/c	Dr.		800
	Input CGST A/c	Dr.		132
	Input SGST A/c	Dr.		132
	Miscellaneous Expenses A/c	Dr.		200
	To Petty Cash A/c				10,764
	(Petty expenses charged to petty cash)