Question

Record the following transactions in a Petty Cash Book drawn with suitable columns and then balance the same:

2017		(₹)
Jan. 1	Petty cashier is given a monthly imprest amount of ₹ 10,000. He spent last month ₹ 9,200 and got the balance from the head cashier today.
Jan. 2	Paid for Wages	600
Jan. 3	Paid for sundry expenses	100
Jan. 5	Paid for stationery	700
Jan. 9	Paid for courier charges	200
Jan. 12	Stamps purchased	750
Jan. 14	Paid wages to casual labour	500
Jan. 16	Stationery purchased	400
Jan. 19	Paid for general expenses	610
Jan. 20	Paid for cartage	800
Jan. 22	Paid for advertising	900
Jan. 24	Paid for postage	400
Jan. 25	Paid for Taxi Fare	840
Jan. 27	Paid for entertainment	600
Jan. 29	Paid for carriage	500
Jan. 31	Paid for petty repairs	700

Answer 1

Amount Received (Rs)	C.B. Folio	Date	V. No.	Particulars	Total Amount (Rs)	Conveyance	Printing & Stationery	Postage	Wages	Cartage	Miscellaneous Expenses
		2017
800		Jan. 01		Balance b/d
9,200		Jan. 01		Cash A/c
		Jan. 02		Wages A/c	600				600
		Jan. 03		Sundry Expenses A/c	100						100
		Jan. 05		Stationery A/c	700		700
		Jan. 09		Courier charges A/c	200			200
		Jan. 12		Stamps A/c	750			750
		Jan. 14		Wages A/c	500				500
		Jan. 16		Stationery A/c	400		400
		Jan. 19		General Expenses A/c	610						610
		Jan. 20		Cartage A/c	800					800
		Jan. 22		Advt. A/c	900						900
		Jan. 24		Postage A/c	400			400
		Jan. 25		Taxi Fare A/c	840	840
		Jan. 27		Entertainment A/c	600						600
		Jan. 29		Carriage A/c	500					500
		Jan. 31		Repair A/c	700						700
					8,600	840	1,100	1,350	1,100	1,300	2,910
		Jan. 31		Balance c/d	1,400
10,000					10,000
1,400		Feb. 01		Balance b/d
8,600		Feb. 01		Cash A/c