Cash Payments Journal PAGE 11

Account
s Purchase
Ck. Post General Payable Discount Cash
Date Account title NO REF. Debit Credit Debit Credit Credit
3 27 Advertising Expense 534 234.30 234.30
27 GRF Manufacturing Inc. 534 189.60 3.79 185.81
27 Carried Forward 18486.85 458.56 16483.50 251.34 34260.45

Cash Payments Journal s PAGE 12

Purchase
Ck. Post General Payable Discount Cash
Date Account title NO REF. Debit Credit Debit Credit Credit
3 37 Brought Forward 18486.85 458.56 16483.50 251.34 34260.45
31 Supplies-Office 536 45.23 159.41
Supplies-Store 66.18
Repair Expense
Miscellaneous 49.25
Cash Short and Over
31 Total 18647.51 458.56 16483.50 251.34 34119

Petty Cash Report

Date: 2-16-2018 Custodian Mr. Sneed

Explanation Reconciliation
Fund Total 200.00
Payments Office Supplies 45.23
Supplies 66.18
Repairs 0.00
Misc 49.25
Less: Total Payments 160.66
Equals: Recorded amount on hand 39.34
Less: Actual amount on hand 40.59
Equals: Cash Short (over) -1.25
Amount to Replenish

Debit Column
Column Title Totals Credit Column Totals
General debit 25848.37
General Credit 958.48
Accounts Payable 35142.5
Purchases 492.15
Cash Credit 59540.24
Totals 60990.87
Mr. Sneed
Replenish
Amount

160.66

-1.25
159.41