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 |