Question

Prepare a Petty Cash Book on the Imprest System from the following:

2017
April 1	Received ₹ 10,000 for Petty Cash.
3	Paid Cartage ₹ 800.
4	Paid Bus Fare ₹ 400; Speed Post ₹ 200.
6	Paid for Stationery ₹ 700.
7	Paid for Courier Services ₹ 300.
9	Paid for Taxi fare ₹ 800; Wages ₹ 300.
10	Paid for Wages ₹ 400; Charity ₹ 500
11	Paid for Newspaper bill ₹ 600.
12	Paid for soap ₹ 320; Speed post charges ₹ 300.
13	Paid for Postage ₹ 780.
14	Paid for Repairs of Chairs ₹ 500.
15	Paid for Refreshment to customers ₹ 900.

Answer 1

Amount Received (Rs)	C.B. Folio	Date	V. No.	Particulars	Total Amount (Rs)	Conveyance	Printing & Stationery	Postage	Wages	Cartage	Miscellaneous Expenses
		2017
10,000		Apr. 01		Cash A/c
		Apr. 03		Cartage A/c	800					800
		Apr. 04		Bus Fare A/c	400	400
		Apr. 04		Postage A/c	200			200
		Apr. 06		Stationery A/c	700		700
		Apr. 07		Courier Services A/c	300			300
		Apr. 09		Conveyance A/c	800	800
		Apr. 09		Wages A/c	300				300
		Apr. 10		Wages A/c	400				400
		Apr. 10		Charity A/c	500						500
		Apr. 11		News Paper A/c	600						600
		Apr. 12		Soap A/c	320						320
		Apr. 12		Postage A/c	300			300
		Apr. 13		Postage A/c	780			780
		Apr. 14		Repairs A/c	500						500
		Apr. 15		Refreshment A/c	900						900
					7,800	1,200	700	1,580	700	800	2,820
		Apr. 15		Balance c/d	2,200
10,000					10,000
2,200		Apr. 16		Balance b/d
7,800		Apr. 16		Cash A/c