Question

Prepare petty cash book from the following transactions. The imprest amount is ₹ 2,000.

January		₹
01	Paid cartage	50
02	STD charges	40
02	Bus fare	20
03	Postage	30
04	Refreshment for employees	80
06	Courier charges	30
08	Refreshment of customer	50
10	Cartage	35
15	Taxi fare to manager	70
18	Stationery	65
20	Bus fare	10
22	Fax charges	30
25	Telegrams charges	35
27	Postage stamps	200
29	Repair on furniture	105
30	Laundry expenses	115
31	Miscellaneous expenses	100

Answer 1

Petty Cash Book
Amount Received Rs	Date 2017	Particulars	Voucher No.	Amount Paid Rs	Analysis of Payments
					Telephone Telegram	Postage	Conveyance	Refreshment	Cartage	Miscellaneous
2,000	Jan.01	Cash
	Jan.01	Cartage		50					50
	Jan.02	STD charges		40	40
	Jan.02	Bus Fare		20			20
	Jan.03	Postage		30		30
		Refreshment for
	Jan.04	Employees		80				80
	Jan.06	Courier charges		30		30
		Refreshment of
	Jan.08	customer		50				50
	Jan. 10	Cartage		35					35
	Jan. 15	Taxi Fare to Manager		70			70
	Jan. 18	Stationery		65						65
	Jan.20	Bus Fare		10			10
	Jan. 22	Fax Charges		30	30
	Jan. 25	Telegram Charges		35	35
	Jan. 27	Postage stamps		200		200
	Jan.29	Repair to Furniture		105						105
	Jan.30	Laundry Expense		115						115
		Miscellaneous
	Jan.31	Expenses		100						100
				1,065	105	260	100	130	85	385
	Jan.31	Balance c/d		935
2,000				2,000
935	Feb.01	Balance b/d
1,065	Feb.01	Cash