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Sri R maintai...

Question

Sri R maintains a Columnar Petty Cash Book on the Imprest System. The imprest amount is ₹ 5,000. From the following information, show how his Petty Cash Book would appear for the week ended 12th September, 2018:

2018 ₹

Sept. 7 Balance in Hand 1,349

Received cash reimbursement to make up the imprest

Postage 123

Stationery 321

Entertainment 54

Sept. 8 Travelling and conveyance 126

Miscellaneous expenses 11

Entertainment 72

Sept. 9 Repairs 1,567

Sept. 10 Postage 174

Entertainment 127

Travelling 673

Sept. 11 Stationery 41

Entertainment 12

Sept. 12 Miscellaneous expenses 201

Travelling 51

Postage 483

Repairs 30

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Solution

Books of Sri R

Petty Cash Book

Dr.

Cr.

Receipts

Date

Voucher

No

Particulars

Total Payments

(₹)

Postage
and

Stationery

(₹)

Entertainment (₹)

Travelling and

Conveyance

(₹)

Repairs

(₹)

Expenses

(₹)

2018

1,349

Sep.07
Balance b/d

3,651

Sep.07
Cash

Sep.07
Postage
123

123

Sep.07
Stationery
321

321

Sep.07
Entertainment
54

54

Sep.08
Travelling and Conveyance
126

126

Sep.08
Miscellaneous Expenses
11

11

Sep.08
Entertainment
72

72

Sep.09
Repairs
1,567

1,567

Sep.10
Postage
174

174

Sep.10
Entertainment
127

127

Sep.10
Travelling
673

673

Sep.11
Stationery
41

41

Sep.11
Entertainment
12

12

Sep.12
Miscellaneous Expenses
201

201

Sep.12
Travelling
51

51

Sep.12
Postage
483

483

Sep.12
Repairs
30

30

Balance c/d
934

5,000

5,000

1,142

265

850

1,597

212

934

Sep.13
Balance b/d

4,066

Sep.13
Cash

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Similar questions

Q. Sri R maintains a Columnar Petty Cash Book on the Imprest System. The imprest amount is ₹ 5,000. From the following information, show how his Petty Cash Book would appear for the week ended 12th September, 2017:

2016		₹
Sept. 7	Balance in Hand	1,349
	Received cash reimbursement to make up the imprest
	Postage	123
	Stationery	321
	Entertainment	54
Sept. 8	Travelling and conveyance	126
	Miscellaneous expenses	11
	Entertainment	72
Sept. 9	Repairs	1,567
Sept. 10	Postage	174
	Entertainment	127
	Travelling	673
Sept. 11	Stationery	41
	Entertainment	12
Sept 12	Miscellaneous expenses	201
	Travelling	51
	Postage	483
	Repairs	30

Q. 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.

Q. Record the following transactions in a Petty Cash Book with suitable columns. The book is kept on imprest system, amount of imprest being ₹ 4,000.

2017
April 1	Petty cash in hand ₹ 540, Received cash to make-up the imprest.
	Paid for office cleaning ₹ 100.
April 4	Paid railway fare ₹ 320, bus fare ₹ 280, wages ₹ 150.
April 5	Bought shorthand note books for office ₹ 370.
April 7	Paid carriage on parcels ₹ 150, paid for wages ₹ 220.
April 10	Bought stamps for ₹ 300, envelopes for ₹ 450 and an accounts register for ₹ 400.
April 12	Paid for repairs ₹ 200, gave tips to office peon ₹ 150.
April 13	Gave charity ₹ 100, served tea to customers ₹ 250.
April 15	Paid for wages ₹ 160, rewards to servant ₹ 100.

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.

Q. A Petty Cashier in a firm received ₹ 15,000 as the petty cash imprest on 4th June, 2018. During the week, his expenses were as follows:

2018			₹
June 4	Conveyance charges for Manager's trip to the city		500
June 4	Wages to casual labourers		1,500
June 5	Bus fare to workmen sent to customer's premises		200
June 5	Stationery purchased for ₹ 1,000 plus CGST and SGST @ 6% each
June 6	Sent documents to Head Office by registered post		400
June 6	Postage stamps purchased		1,000
June 6	Revenue stamps for payment of wages		500
June 7	Repair of printer		400
June 7	Paid electricity bill		1,700
June 8	Wages paid to coolies for shifting furniture, etc.		400
June 8	Taxi fare to Assistant Manager		500
June 8	Letters by registered post sent to different suppliers		1,000
June 8	Locks purchased for ₹ 800 plus CGST and SGST @ 6% each
June 8	Stationery purchased for ₹ 400 plus CGST and SGST @ 6% each
June 8	Refreshments to customers		200

Write up the Analytical Petty Cash Book and draft the necessary Journal entries for the payments made.

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