Enter the following transactions in the petty cash book. The imprest is Rs 500.

2013

March 1 Chowkidar’s wages Rs 1800

March 2 Pencils purchased Rs 60

March 8 Postage stamps Rs 400

March 12 Courier charges Rs 450

March 14 Cartage Rs 150

March 15 Scooter fare for assistant Rs 75

March 16 Cleaning expenses Rs 185

March 20 Taxi fare to manager Rs 175

March 24 Refreshment for customers Rs 120

March 25 Writing pads and registers Rs 180

March 27 Bus fare to peon Rs 20

March 28 Cartage Rs 210

March 29 Postage stamps Rs 210

March 29 Courier charges Rs 220

March 30 Purchase of 4 tube lights Rs 135

March 31 Cleaning charges Rs 110

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Solution

Books of….
Petty Cash Book
Dr.

Cr.
Receipts
Date
Voucher
No
Particulars
Total Payments
(Rs)
Postage
and
Stationery
(Rs)
Entertainment (Rs)
Travelling and
Conveyance
(Rs)
Wages
(Rs)
Expenses
(Rs)

2002

5,000
Mar.01

Cash received to make up for the imprest

Mar.01

Chowkidars’s wages
1,800

1,800

Mar.02

Pencils purchased
60
60

Mar.08

Postage stamps
400
400

Mar.12

Courier Charges
450
450

Mar.14

Cartage
150
150

Mar.15

Scooter fare for assistant
75

75

Mar.16

Cleaning Expenses
185

185

Mar.20

Taxi fare to manager
175

175

Mar.24

Refreshment for managers
120

120

Mar.25

Writing pads and registers
180
180

Mar.27

Bus fare to Peon
20

20

Mar.28

Cartage
210
210

Mar.29

Postage Stamps
210
210

Mar.29

Courier Charges
220
220

Mar.30

Purchase of 4 tube lights
135

135

Mar.31

Cleaning Charges
110

110

Balance c/d
500

5000

5,000
1880
120
270
1800
430
500
Mar.31

Balance b/d

Mar.31

Cash

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Similar questions

From the following Receipts and Payments Account of a Cricket club and the additional information, prepare an Income and Expenditure Account for the year ended on 31st March, 2014 and a Balance Sheet as at that date :

$\begin{matrix} Receipts & Rs & Payments & Rs Balance b/d : & Crockery purchased & 2, 650 Cash & 3, 520 & Maintenance & 6, 820 Bank & 27, 380 & Match Expenses & 13, 240 Fixed Deposit at 6 % p.a. & 30, 000 & Salaries & 11, 000 Membership Subscription & Conveyance & 820 (including Rs 6,000 for the year & Upkeep of lawn & 4, 240 year ending 31st March, 2013) & 40, 000 & Postage Stamps & 1, 050 Entrance Fees & 2, 750 & Purchase of Cricket Materials & 9, 720 Donation & 5, 010 & Sundry Expenses & 2, 000 Interest on Fixed Deposit & 900 & Investments & 5, 700 Tournament Fund & 20, 000 & Tournament Expenses & 18, 800 Sales of Crockery & Balance c/d : (Book value Rs 1,200) & 2, 000 & Cash & 2, 200 Bank & 23, 320 Fixed Deposit at 6 % p.a. & 30, 000 - ------ - & 55, 520 ¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯ 1, 31, 560 - -------- - & ¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯ 1, 31, 560 - -------- - \end{matrix}$

Informations :- (a) Monthly Salary is Rs 1,000;

(b) The value of unused Postage Stamps is as follows :

31st March, 2013, Rs 750;

31st March, 2014, Rs 900.

31st March, 2013, Rs 3,210;

31st March, 2014, Rs 2,800.

(d) Arrear of membership subscriptions :

On 31st March, 2013, Rs 6,600;

On 31st March, 2014, (for 2013-14) Rs 8,000.

(e) Donation and Entrance Fees are not to be capitalised

Receipt and Payment Account of Shankar Sports club is given below, for the year ended March 31, 2017

Receipt and Payment Account for the year ending March 31, 2017
Receipts	Amount Rs	Payments	Amount Rs
Opening Cash in hand	2,600	Rent	18,000
Entrance fees	3,200	Wages	7,000
Donation for building	23,000	Billiard table	14,000
Locker rent	1,200	Furniture	10,000
Life membership fee	7,000	Interest	2,000
Profit from entertainment	3,000	Postage	1,000
Subscription	40,000	Salary	24,000
		Cash in hand	4,000
	80,000		80,000

Prepare Income and Expenditure Account and Balance Sheet with help of following Information:

Subscription outstanding on March 31, 2016 is Rs 1, 200 and Rs 2,300 on March 31, 2017, opening stock of postage stamps is Rs 300 and closing stock is Rs 200, Rent Rs 1,500 related to 2015 and Rs 1,500 is still unpaid.

On April 01, 2016 the club owned furniture Rs 15,000, Furniture valued at Rs 22,500

On March 31, 2017. The club took a loan of Rs 20,000 (@ 10% p.a.) in 2017.

Following is the receipts and payments account of Modern Club, New Delhi for the year ending 31st March, 2014 :

$\begin{matrix} Receipts & Rs & Payments & Rs Balance b/d on 1-4-2013 & 2, 300 & Match Expenses & 6, 800 Subscriptions & 56, 400 & Rent & 9, 600 Interest & 300 & Salaries & 24, 000 Donation & 6, 000 & Sundry Expenses & 3, 600 Donations for Building Fund & 50, 000 & Investments Purchased & 30, 000 Match Fund & 10, 000 & Newspapers & 750 Miscellaneous receipts & 430 & Sports Equipments & 32, 000 Sale of Grass & 100 & Balance c/d on 31-3-2014 & 18, 780 ¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯ 1, 25, 530 - -------- - & ¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯ 1, 25, 530 - -------- - \end{matrix}$

Subscriptions outstanding on 31st March, 2013 were Rs 4,000 and on 31st March, 2014 were Rs 6,000. Salaries outstanding on 31st March, 2013 and on 31st March, 2014 were Rs 2,000 and Rs 2,500 respectively.

On 31st March, 2013, the Club had Investments worth Rs 12,000; Furniture Rs 10,000 and sports equipments valued at Rs 20,000.

Prepare Income & Expenditure A/c for the year ended 31st March, 2014 and a Balance Sheet as at that date after depreciating furniture by 20% and sports equipments by 25%.

Q. Consider the following data pertaining to H Ltd. for the month of March

2005

Particulars	As on March $01$ , $2005$ (Rs.)	As on March $31$ , $2005$ (Rs.)
Stock	$1, 80, 000$	$90, 000$

The company made purchases amounting Rs.

3, 30, 000

on credit. During the month of March

2005

, the company paid a sum of Rs.

3, 50, 000

to the suppliers. The goods are sold at

25 %

above the cost. The sales for the month of March

2005

were.

From the following particulars, prepare a, bank reconciliation statement as at March 31, 2017.

(i)	Balance as per cash book Rs 3,200
(ii)	Cheque issued but not presented for payment Rs 1,800
(iii)	Cheque deposited but not collected upto March 31, 2017 Rs 2,000
(iv)	Bank charges debited by bank Rs 150

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Books of…. Petty Cash Book
Dr.										Cr.
Receipts	Date	Voucher No	Particulars	Total Payments (Rs)	Postage and Stationery (Rs)	Entertainment (Rs)	Travelling and Conveyance (Rs)	Wages (Rs)	Expenses (Rs)
	2002
5,000	Mar.01		Cash received to make up for the imprest
	Mar.01		Chowkidars’s wages	1,800				1,800
	Mar.02		Pencils purchased	60	60
	Mar.08		Postage stamps	400	400
	Mar.12		Courier Charges	450	450
	Mar.14		Cartage	150	150
	Mar.15		Scooter fare for assistant	75			75
	Mar.16		Cleaning Expenses	185					185
	Mar.20		Taxi fare to manager	175			175
	Mar.24		Refreshment for managers	120		120
	Mar.25		Writing pads and registers	180	180
	Mar.27		Bus fare to Peon	20			20
	Mar.28		Cartage	210	210
	Mar.29		Postage Stamps	210	210
	Mar.29		Courier Charges	220	220
	Mar.30		Purchase of 4 tube lights	135					135
	Mar.31		Cleaning Charges	110					110
			Balance c/d	500
5000				5,000	1880	120	270	1800	430
500	Mar.31		Balance b/d
	Mar.31		Cash