Preparation of Petty Cash book - SS1 Accounting Lesson Note
The following transactions are to be entered into the petty cash book of Flora House for the month of March 2020.
₦
March 1: Balance brought forward from February 2020 10000
March 2: Bought stationery 500
March 5: Paid for chairs for the office 2000
March 8: Purchased printer ink 1200
March 10: Paid for taxi fare for an employee 800
March 12: Bought cleaning supplies for the office 1500
March 15: Paid for lunch for a client meeting 3000
March 17: Purchased office supplies 2000
March 19: Bought tea and coffee supplies 1000
March 22: Paid for courier services 1000
March 25: Paid for internet subscription 2500
March 28: Paid for repairs of office equipment 3000
Answer:
Petty Cash Book for Flora House
For The Month of March 2020
|
Cash received |
C.B Folio
Date
Particulars
V.N
Total
Postage and cartridge
Office
Stationery
Travel
Utilities
Others
10000
b/d
Balance
Stationery
500
500
Chairs
2000
2000
Printer ink
1200
1200
Taxi fare
800
800
Cleaning supplies
1500
1500
Lunch
3000
3000
Office supplies
2000
2000
Tea and coffee
1000
1000
Courier services
1000
1000
Internet
2500
2500
Repairs
3000
3000
c/d
March 31
Balance
10000
28500
28500
1200
8500
500
1800
2500
4000
10000
April 1
Balance
18500
April 1
Bank balance