Question

Enter the following transactions in a petty cash book in analytical form. The book is kept on imprest system, amount of imprest being ₹ 5,000.

2016
April 3	Petty Cash in hand ₹ 420. Received cash to make-up the imprest.
	Bought stamps for ₹ 300.
April 5	Paid for office cleaning ₹ 200 and repairs to furniture ₹ 250.
April 7	Paid bus fare ₹ 440, railway fare ₹ 330, wages ₹ 200.
April 8	Paid for charity ₹ 350
April 9	Bought shorthand note book for office ₹ 250, Carriage on parcels ₹ 280.
April 10	Bought envelopes ₹ 450, served refreshment to customers ₹ 150.
April 12	Paid for conveyance ₹ 300. Wages ₹ 200. Stapler pins ₹ 280.
April 15	Gave tips to office peon ₹ 250.

Answer 1

Petty Cash Book
Amount Received (Rs)	C.B. Folio	Date	V. No.	Particulars	Total Amount (Rs)	Conveyance	Printing & Stationery	Postage	Wages	Cartage	Miscellaneous Expenses
		2016
420		Apr. 03		Balance b/d
4,580		Apr. 03		Cash A/c
		Apr. 03		Stamps A/c	300			300
		Apr. 05		Clearing A/c	200						200
		Apr. 05		Repairs A/c	250						250
		Apr. 07		Conveyance A/c	770	770
		Apr. 07		Wages A/c	200				200
		Apr. 08		Charity A/c	350						350
		Apr. 09		Stationery A/c	250		250
		Apr. 09		Carriage A/c	280					280
		Apr. 10		Envolopes A/c	450		450
		Apr. 10		Refreshment A/c	150						150
		Apr. 12		Conveyence A/c	300	300
		Apr. 12		Wages A/c	200				200
		Apr. 12		Stationery A/c	280		280
		Apr. 15		Misc. Exp. A/c	250						250
					4,230	1,070	980	300	400	280	1,200
		Apr. 15		Balance c/d	770
5,000					5,000
770		Apr. 16		Balance b/d
4,230		Apr. 16		Cash A/c