2017  ₹  
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 typewriter  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

Petty Cash Book


Cash Receipts

Date

Particulars

V No.

Total
Amount
Paid

Conveyance

Stationery

Wages

Postage & Stamps

Repair

Electricity Bill

Locks
Purchased

Input CGST

Input SGST

Misc Exp

2017







15,000

June 04

Cash A/c 






June 04

Conveyance A/c 
500

500











June 04

Wages A/c 
1,500



1,500









June 05

Bus Fare A/c 
200

200











June 05

Stationery A/c 
1,000


1,000










June 05

Input CGST A/c 
60








60





June 05

Input SGST A/c 
60









60




June 06

Postage A/c 
400




400









June 06

Postage A/c 
1,000




1,000









June 06

Postage A/c 
500




500









June 07

Repairs A/c 
400





400








June 07

Electricity Expenses A/c 
1,700






1,700







June 08

Wages A/c 
400



400










June 08

Conveyance A/c 
500

500












June 08

Postage A/c 
1,000




1,000









June 08

Locks A/c 
800







800






June 08

Input CGST A/c 
48








48





June 08

Input SGST A/c 
48









48




June 08

Stationery A/c 
400


400











June 08

Input CGST A/c 
24








24





June 08

Input SGST A/c 
24









24



June 08

General Expenses A/c 
200










200


Total Payment 
10,764

1,200

1,400

1,900

2,900

400

1,700

800

132

132

200


June30

Balance c/d 
4,236







15,000

Grand Total 
15,000







4,236

July 01

Balance b/d 






10,764

July 01

Cash A/c 





Journal


Date

Particulars

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)


2017





June 30

Conveyance A/c 
Dr.

1,200




Stationery A/c 
Dr.

1,400




Wages A/c 
Dr.

1,900




Postage & Stamps A/c 
Dr.

2,900




Repairs A/c 
Dr.

400




Electricity Expenses A/c 
Dr.

1,700




Locks A/c 
Dr.

800




Input CGST A/c 
Dr.

132




Input SGST A/c 
Dr.

132




Miscellaneous Expenses A/c 
Dr.

200




To Petty Cash A/c 


10,764



(Petty expenses charged to petty cash) 







