1 (Accounting for Cash)

1.
2.
3.
4.

5.

-
-
-

-
-

-
-
( 3 6 12 )

-
-
-

- ( )
-
- ( ) 3

()

(
)

( 1-3)
1.

2.
3. () ( )

3. () (
)
4.
5.

 -
1.
2.
3.
4. VAT
5. ()
6.
7.
8.
9.
10.
11.
12.

1.
2.
3.
4.

5.
6.
7.
8.
9.
10.
11.
12
13.


Super
Market , Mini Mart

, , ()


-
DR
CR

xx

xx

-
DR
CR

xx
xx

 Mini Mart ( 1-5)

MiniMart

5,480 5,400

DR

CR

5460
20
5480

 5,490
DR
CR

5,490
5,480
20

 ( 1-5)
(Current Account)

(Pay-in Slip)

Book Bank

(Bank Statement)

(Saving Account)

(.. 2550 ~
2.5-3 %)

( 3 )

3, 6, 12

 (Bank Overdraft)

(Post-Dated Cheques)

-




-



-

1.

DR
CR

xx
xx

-

- ( +
)
-

2.




-

3.
- ()
DR
CR

xx
xx

DR
CR

xx
xx

-
=

-
-
()
- (6 )

DR
CR

xx
xx

-
- 7 10
-
- Imprest System

Imprest System
1.
5,000

DR
CR
2.

,5 000.00

5,000.00

( )
**
(Memo)

3.
15

DR


...
CR
/

400
120
xx
xx
xxx

5000

400

2,750.00

DR
CR /

xxx

DR
CR /

1,500.00

xxx

- 5,000 6,500
1,500

1,500.00


-
- (
) ()
-


(
)
50 20
-
DR

CR

50
20
70

DR
CR

70
50
20


-
- ( Bank Statement )
-
-
-


1. (Deposited in Transit)


1. (Outstanding Checks)


3. (Returned Checks)

4.

5.

6.
16,000 1,600

7.

1.



2. -

3.


3
1.

1.
( )
2. (
)
1.
( , )

()

xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx

xxx

xxx
xxx
xxx
xxx
xxx
xxx

xxx

xxx

xxx

()

xxx

xxx
xxx
xxx
xxx
xxx
xxx

xxx

xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx

xxx

xxx

()

xxx
xxx
xxx
xxx
xxx
xxx
xxx

xxx

xxx
xxx
xxx

xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx

xxx

xxx
xxx

 2 ( 1-11)
31 .. 25+2
53,840
50,000

1.
10,000
2. 3
# 718
1,500
# 720
12,000
# 725
2,500

3.
8,000
4. 1,060

5. 540

6. 1,400
1,040
7.
2,000

 ( Bank Book )
1. Book + Bank + +

2. Book - Bank -
3. Book + Bank + +

4. Book + Bank +
5. Book Bank

6. Book 360 Bank

360

7. . Book Bank


()

50,000.00
10,000.00
8,000.00
540.00
360.00
2,000.00

718 1,500.00
720 12,000.00
725 2,500.00 16,000.00

1,060.00

20,900.00
70,900.00

17,060.00
53,840.00

 2 Book Bank
1. Book + Bank +

2. Book Bank

3. Book + Bank +
4. Book + Bank +

5. Book Bank
6. Book 360 Bank
360

7. . Book Bank
Bank



31 25+2

53,840.00

1,060.00
54,900.00

8,000.00
540.00
360.00

8,900.00
46,000.00

50,000.00

10,000.00
2,000.00 12,000.00
62,000.00

# 718
1,500.00
# 720
12,000.00
# 725
2,500.00 16,000.00
46,000.00

25+2
.. 31

8,000.00

8,000.00

540.00

360.00

540.00

360.00

1,060.00
1,060.00


1-2, 1-3, 1-4, 1-5, 1-7, 1-8