Question

Mr. Srinath maintains a columnar petty Cash Book on Imprest system. The Imprest amount is Rs 850. From the following information, show how his petty Cash Book would appear for the week ended 7th September 2011.

2011 Sept.
1	Balance in hand Rs 125, Paid for postage Rs 28, Stationary bill Rs 35, Refreshment expenses Rs 20.
3	Travelling and Conveyance Rs 34, Miscellaneous Expenses Rs 5, Refreshment expenses Rs 25.
4	Repair charges Rs 170.
5	Paid for postage Rs 21, Refreshment expenses Rs 22, Travelling expenses Rs 32.
6	Stationery Rs 47, Refreshment expenses Rs 19.
7	Miscellaneous Expenses Rs 12, Paid for postage Rs 7, Repair charges Rs 75.

Answer 1

Petty Cash Book
Dr.						Cr.
Receipts	Date	Voucher No	Particulars	Total Payments (Rs)	Postage & Telegram (Rs)	Refreshment (Rs)	Conveyance (Rs)	Stationery (Rs)	Repairs (Rs)	Sundries (Rs)
	2011
125	Sept 1		Balance b/d
725	Sept 1		Cash A/c
	Sept 1		Postage	28	28
	Sept 1		Stationery	35				35
	Sept 1		Refreshment	20		20
	Sept 3		Conveyance	34			34
	Sept 3		Misc. Expenses	5						5
	Sept 3		Refreshment	25		25
	Sept 4		Repairs	170					170
	Sept 5		Postage	21	21
	Sept 5		Refreshment	22		22
	Sept 5		Travelling	32			32
	Sept 6		Stationery	47				47
	Sept 6		Refreshment	19		19
	Sept 7		Misc. Expenses	12						12
	Sept 7		Postage	7	7
	Sept 7		Repairs	75					75
				552	56	86	66	82	245	17
			Balance c/d	298
850				850
298	Oct. 01		Balance b/d
552	Oct. 01		Cash A/c