DEPARTMENT OF TECHNICAL

EDUCATION :: AP
Name : K.HANUMANTHA RAO
Designation : Head of Section
Branch : Commercial & Computer Practice (CCP)
Institute : GPW, Guntur
Year/Sem : I Yr
Subject : ACCOUNTANCY-I
Sub-Code : CCP-102
Topic : CASH BOOK
Duration : 50 minutes
Sub Topic : Petty Cash Book Exercise -2
Teaching Aids : PPT, ANIMATIONS

CCP102.72
 Objectives

On completion of this class you will be able to :

 Work out problems of Analytical Petty Cash Book

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Exercise 3: Prepare petty cash book from following
particulars of Padmini
2006
Oct 1 Cash recieved Rs.1,600
’’ 2 Transport Rs.150
’’ 2 Postage Rs.220
’’ 3 Taxi charges Rs.50
’’ 4 Wages of peon Rs.150
’’ 5 Postage Rs.100
’’ 6 Stationery Rs.75
’’ 7 Tea expenses Rs.90
’’ 9 Transport Rs.150
’’ 11 Stationery Rs.75
’’ 14 Wages of the peon Rs.100

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2006 Oct 1 Opening balance Rs.1,600

 Cash comes in
 Record on the debit side i.e., ‘Cash received’ column

of the Petty Cash Book

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash

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2006 Oct 2 Transport Rs.150

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150

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2006 Oct 2 Postage Rs.220

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220

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 2006 Oct 3 Taxi charges Rs.50

 Cash goes out

 Record on credit side of the petty cash book i.e., in
‘Total Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port
1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220
3 By Taxi Charges 50 50

CCP102.72
2006 Oct 4 Wages of peon Rs.150

Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

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Analytical Petty Cash Book of Padmini
Cash L Date Particulars Vou Total Analysis of Expenses
Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220
3 By Taxi Charges 50 50
4 By Wages 150 150

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2006 Oct 5 Postage Rs.100

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220
3 By Taxi Charges 50 50
4 By Wages 150 150
5 By postage 100 100

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2006 Oct 6 Stationery Rs.75

Cash goes out

 Record on credit side of the petty cash book i.e., in
‘Total Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220
3 By Taxi Charges 50 50
4 By Wages 150 150
5 By postage 100 100
6 By Stationery 75 75

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2006 Oct 7 Tea expenses Rs.90

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total

Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220
3 By Taxi Charges 50 50
4 By Wages 150 150
5 By postage 100 100
6 By Stationery 75 75
7 By Tea Exp. 90 90

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2006 Oct 9 Transport Rs.150

 Cash goes out

 Record on credit side of the petty cash book i.e.,

in ‘Total or Payments’ column

 Enter the same amount in the related ‘Analysis
of Expenses’ column

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220
3 By Taxi Charges 50 50
4 By Wages 150 150
5 By postage 100 100
6 By Stationery 75 75
7 By Tea Exp. 90 90
9 By Transport 150 150

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2006 Oct 11 Stationery Rs.75

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
 Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’
 column

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220
3 By Taxi Charges 50 50
4 By Wages 150 150
5 By postage 100 100
6 By Stationery 75 75
7 By Tea Exp. 90 90
9 By Transport 150 150
11 By Stationery 75 75

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2006 Oct 14 Wages of the peon Rs.100

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
 Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’
 column

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Analytical Petty Cash Book of Padmini

Cash L Date Particulars Vou Total Analysis of Expenses

Recei F cher Pay Trans- Postage Stationery Wages Sundries Remarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220
3 By Taxi Charges 50 50
4 By Wages 150 150
5 By postage 100 100
6 By Stationery 75 75
7 By Tea Exp. 90 90
9 By Transport 150 150
11 By Stationery 75 75
14 By Wages 100 100

CCP102.72
 Analytical Petty Cash Book of Padmini
Cash L Date Particulars Vou Total Analysis of Expenses
Recei F cher Pay Trans- Postage Stationery Wages Sundries Rmarks
Ved No ments port

1,600 2006
Oct1 To Cash
2 By Transport 150 150
2 By Postage 220 220
3 By Taxi Charges 50 50
4 By Wages 150 150
5 By postage 100 100
6 By Stationery 75 75
7 By Tea Exp. 90 90
9 By Transport 150 150
11 By Stationery 75 75
14 By Wages 100 100
15 By Balance c/d 440
1,600 1,600 350 320 150 250 90

440 15 To Balance b/d

1,160 To Bank

CCP102.72
 Summary

 Cash/ Cheque received from the head cashier are

recorded on the debit side i.e., ‘Cash Received’ column of the
Petty cash book.
 Expenses paid are recorded on the credit side i.e.,
‘Total Payments’ column of the Petty cash book and also in
the related ‘Analysis of expenses’ column.

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 Quiz

1. Opening balance Rs.1,600 record on

(a) ‘Total Payments’ column of Petty Cash Book

(b) ‘Cash received’ column of Petty Cash Book

(c) None of the above

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2. Transport Rs.150 record on

(a) ‘Total Payments’ column of Petty Cash Book

(b) ‘Cash received’ column of Petty Cash Book

(c) None of the above

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 Frequently Asked Questions
1. Prepare a petty Cash Book from the following information
2006
Jan 1 Petty Cash Balance Rs.90
Received money from the head cashier Rs.410
’’ 2 Paid for transport Rs.50
’’ 3 Paid for postage & telegram Rs.15
’’ 3 Paid for tiffins Rs.45
’’ 4 Staff welfare expenses Rs.75
’’ 5 Paid for stamps Rs.10

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2006
Jan 5 Paid for car repairs Rs.25
’’ 5 Paid for petrol Rs.30
’’ 6 Paid for auto-rikshaw charges Rs.20
’’ 7 Paid for speed post Rs.30
Paid for Fright expenses Rs.20
’’ 7 Staff welfare expenses Rs.50
’’ 7 Paid for furniture repairs Rs.20
’’ 7 Paid for transport Rs.5
ANS: Cash Balance Rs.345

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THANK YOU

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