Question

Prepare analytical petty cash book from the following particulars under imprest system:

2017 July		₹
1	Received advance form cashier	2,000
7	Paid for writing pads and registers	100
8	Purchased white papers	50
10	Paid auto charges	200
15	Paid wages	300
18	Postal charges	100
21	Purchased stationery	450
23	Tea expenses	60
25	Paid for speed post	150
27	Refreshment expenses	250
31	Paid for carriage	150

Answer 1

Analytical Petty Cash Book (in ₹)

Dr.														Cr.
Receipts	C.BF.N	Date	Particulars	V.N.	Total Payments	Postage	Printing and Stationery	Carriage	Travelling Expenses	Refresh-ment	Sun-dries	Wages	Perso-nal account	L.F.
		2017
2000		July 1	To Cash A/c
		July 7	To Writing pads A/c		100		100
		July 8	By White papers A/c		50		50
		July 10	By Auto charges A/c		200				200
		July 15	By Wages A/c		300							300
		July 18	By Postal charges A/c		100	100
		July 21	By Stationery A/c		450		450
		July 23	By Tea expenses A/c		60						60
		July 25	By Speed post A/c		150	150
		July 27	By Refreshment A/c		250					250
		July 31	By carriage A/c		150			150
			Total expenses		1,810	250	600	150	200	250	60	300
		July 31	By Balance b/d		190
2,000					2,000
190		Aug. 1	To Balance b/d
1,810		Aug. 1	To Cash A/c