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  • Petty Cash Book

    Diunggah oleh

    Chandran Pachapan
    665 tayangan13 halaman
    The document discusses petty cash books and the imprest system. A petty cash book is used to record small cash payments to avoid cluttering the main cash book. Under the imprest system, a set amount of cash is given to the petty cashier at the start of each period to cover expenses. At the end of the period, the petty cashier is reimbursed for the total amount spent which is recorded in the petty cash book. Two examples are provided to illustrate recording transactions in the petty cash book and reimbursing the petty cashier.

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    The document discusses petty cash books and the imprest system. A petty cash book is used to record small cash payments to avoid cluttering the main cash book. Under the imprest system, a set amount of cash is given to the petty cashier at the start of each period to cover expenses. At the end of the period, the petty cashier is reimbursed for the total amount spent which is recorded in the petty cash book. Two examples are provided to illustrate recording transactions in the petty cash book and reimbursing the petty cashier.

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    Attribution Non-Commercial (BY-NC)
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    665 tayangan13 halaman

    Petty Cash Book

    Diunggah oleh

    Chandran Pachapan
    The document discusses petty cash books and the imprest system. A petty cash book is used to record small cash payments to avoid cluttering the main cash book. Under the imprest system, a set amount of cash is given to the petty cashier at the start of each period to cover expenses. At the end of the period, the petty cashier is reimbursed for the total amount spent which is recorded in the petty cash book. Two examples are provided to illustrate recording transactions in the petty cash book and reimbursing the petty cashier.

    Hak Cipta:

    Attribution Non-Commercial (BY-NC)
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 13

    FINANCIAL ACCOUNTING 1

    PETTY CASH BOOK


    ITS A SECOND TYPE OF CASH BOOK TO RECORD

    SMALL AMOUNT PAID FOR IN CASH. ADVANTAGES OF PETTY CASH BOOK:


    1. PETTY CASH BOOK SAVES THE CASH

    BOOK AND LEDGER ACCOUNTS FROM CONTAINING A LOT OF TRIVAL DETAILS. 2. IT ENABLES THE CASHIER OF A SENIOR MEMBER OF STAFF TO DELEGATES TYPE OF WORK TO A MORE JUNIOR MEMBER OF STAFF.

    THE IMPREST SYSTEM


    IMPREST SYSTEM IS ONE WHERE THE CASHIER GIVES

    THE PETTY CASHIER ENOUGH CASH TO MEET THE PETTY CASH NEEDS FOR THE FOLLOWING PERIOD. THEN, AT THE END OF THE PERIOD, THE CASHIER FINDS OUT THE AMOUNT SPENT BY THE PETTY CASHIER, BY LOOKING AT THE ENTRIES IN THE PETTY CASH BOOK. THE CASHIER THEN PASSES CASH TO THE VALUE OF THE AMOUNT SPENT ON PETTY CASH IN THE PERIOD TO THE PETTY CASHIER TO MAKE SURE THE BALANCE AT THE BEGINNING OF EACH MONTH WILL BE THE SAME.

    Example 1 Reimbursement at beginning of the month


    PETTY CASH BOOK

    RECEIPT
    (DR)

    DATE

    DETAIL

    PAYMENT
    (CR)

    ANALYSIS POSTAGE TRAVELLING STATIONERY

    Example 1 Reimbursement at beginning of the month


    PETTY CASH BOOK

    RECEIPT
    (DR) 100

    DATE
    MAR 1

    DETAIL
    CASH

    PAYMENT
    (CR)

    ANALYSIS POSTAGE TRAVELLING STATIONERY

    Example 1 Reimbursement at beginning of the month


    PETTY CASH BOOK

    RECEIPT
    (DR) 100

    DATE
    MAR 1

    DETAIL
    CASH

    PAYMENT
    (CR)

    ANALYSIS POSTAGE TRAVELLING STATIONERY


    7 27

    3 PENCIL 7 TAXI FARE

    7 27

    12 STAMP
    18 BUS FARE 23 A4 PAPER 27 TELEGRAM

    18
    9 8 10

    18
    9 8 10

    Example 1 Reimbursement at beginning of the month


    PETTY CASH BOOK

    RECEIPT
    (DR) 100

    DATE
    MAR 1

    DETAIL
    CASH

    PAYMENT
    (CR)

    ANALYSIS POSTAGE TRAVELLING STATIONERY


    7 27

    3 PENCIL 7 TAXI FARE

    7 27

    12 STAMP
    18 BUS FAIR 23 A4 PAPER 27 TELEGRAM

    18
    9 8 10 79

    18
    9 8 10 28 36 15

    Example 1 Reimbursement at beginning of the month


    PETTY CASH BOOK

    RECEIPT
    (DR) 100

    DATE
    MAR 1

    DETAIL
    CASH

    PAYMENT
    (CR)

    ANALYSIS POSTAGE TRAVELLING STATIONERY


    7 27

    3 PENCIL 7 TAXI FARE

    7 27

    12 STAMP
    18 BUS FARE 23 A4 PAPER 27 TELEGRAM

    18
    9 8 10 79

    18
    9 8 10 28 36 15

    100

    100

    Example 1 Reimbursement at beginning of the month


    PETTY CASH BOOK

    RECEIPT
    (DR) 100

    DATE
    MAR 1

    DETAIL
    CASH

    PAYMENT
    (CR)

    ANALYSIS POSTAGE TRAVELLING STATIONERY


    7 27

    3 PENCIL 7 TAXI FARE

    7 27

    12 STAMP
    18 BUS FAIR 23 A4 PAPER 27 TELEGRAM 31 Balance c/d 100

    18
    9 8 10 79 21 100

    18
    9 8 10 28 36 15

    Example 1 Reimbursement at beginning of the month


    PETTY CASH BOOK

    RECEIPT
    (DR) 100

    DATE
    MAR 1

    DETAIL
    CASH

    PAYMENT
    (CR)

    ANALYSIS POSTAGE TRAVELLING STATIONERY


    7 27

    3 PENCIL 7 TAXI FARE

    7 27

    12 STAMP
    18 BUS FAIR 23 A4 PAPER 27 TELEGRAM 31 Balance c/d 100 21 APR 1 Balance b/d

    18
    9 8 10 79 21 100

    18
    9 8 10 28 36 15

    Example 1 Reimbursement at beginning of the month


    PETTY CASH BOOK

    RECEIPT
    (DR) 100

    DATE
    MAR 1

    DETAIL
    CASH

    PAYMENT
    (CR)

    ANALYSIS POSTAGE TRAVELLING STATIONERY


    7 27

    3 PENCIL 7 TAXI FARE

    7 27

    12 STAMP
    18 BUS FAIR 23 A4 PAPER 27 TELEGRAM 31 Balance c/d 100 21 79 APR 1 Balance b/d CASH

    18
    9 8 10 79 21 100

    18
    9 8 10 28 36 15

    GENERAL LEDGER POSTAGE ACCOUNT MAR 31 PETTY CASH 28

    TRAVELLING ACCOUNT MAR 31 PETTY CASH 36

    STATIONERY ACCOUNT MAR 31 PETTY CASH 15

    Example 2 Reimbursement at END of the month


    PETTY CASH BOOK

    RECEIPT
    (DR) 200

    DATE
    APR 1

    DETAIL
    Balance b/d 5 Taxi fare

    PAYMENT
    (CR) 25 70 70

    ANALYSIS POSTAGE TRAVELLING STATIONERY


    25

    11 Telegram

    14 A4 paper
    20 Bus fare 24 Stamps 28 Stationeries 167 367 200 May 1 Balance b/d 30 Cash Balance c/d

    28
    18 16 10 167 200 367 86 43 16 18

    28

    10 38

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