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  • 3 Column Cash & Petty Cash Book

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    ye yint
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    1) The petty cash book records receipts into and payments out of the petty cash float. It shows a total received of $100 on May 1st and various payments with petty cash vouchers and a remaining total paid of $92 as of May 31st. 2) The nominal ledger accounts record expenses. It shows expenses of $92 on May 31st. 3) The worked examples show preparation of cash book, trade receivables and payables ledgers, and nominal ledgers from initial transactions. Postings are made to relevant accounts with details, amounts and dates.

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    1) The petty cash book records receipts into and payments out of the petty cash float. It shows a total received of $100 on May 1st and various payments with petty cash vouchers and a remaining total paid of $92 as of May 31st. 2) The nominal ledger accounts record expenses. It shows expenses of $92 on May 31st. 3) The worked examples show preparation of cash book, trade receivables and payables ledgers, and nominal ledgers from initial transactions. Postings are made to relevant accounts with details, amounts and dates.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    13 views28 pages

    3 Column Cash & Petty Cash Book

    Uploaded by

    ye yint
    1) The petty cash book records receipts into and payments out of the petty cash float. It shows a total received of $100 on May 1st and various payments with petty cash vouchers and a remaining total paid of $92 as of May 31st. 2) The nominal ledger accounts record expenses. It shows expenses of $92 on May 31st. 3) The worked examples show preparation of cash book, trade receivables and payables ledgers, and nominal ledgers from initial transactions. Postings are made to relevant accounts with details, amounts and dates.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 28

    Pg-50 and 51

    Kalpana Cash Book

    Date Dis Allow Cash Bank Date


    Detail
    2008 $ $ $ 2008
    1-Feb Balance 100 1-Feb
    15-Feb Sales 10 600 11-Feb
    19-Feb Srivastava 6 194 11-Feb
    na Cash Book

    Dis
    Cash Bank
    Detail Received
    $ $ $
    balance 480
    purchase 390 Date
    carriage inwards 10 2008
    1-Feb
    3-Feb

    Date

    Date
    2008
    1-Feb
    Date
    2008
    1-Feb

    Date

    Date
    Date
    2008
    7-Feb

    Date
    2008
    11-Feb

    Date
    2008
    11-Feb
    200-6=194
    200x3%=6

    Srivastava account (Debtor)

    Detail fo Amount Date Detail Fo Amount


    2008
    Balance 200 7-Feb Sales return 50
    Sales 300 Bank 194
    Discount 6

    Ahmed account (Creditor)

    Detail fo Amount Date Detail Fo Amount


    2008
    1-Feb Balance 320

    Premises account

    Detail fo Amount Date Detail Fo Amount

    Balance 60000
    Fixture and Fitting

    Detail fo Amount Date Detail Fo Amount

    Balance 5500

    Capital account

    Detail fo Amount Date Detail Fo Amount


    2008
    1-Feb Balance 65500

    Sales account

    Detail fo Amount Date Detail Fo Amount


    2008
    3-Feb Srivastava 300
    15-Feb cash 10
    Bank 600
    Sales return account

    Detail fo Amount Date Detail Fo Amount

    Srivastava 50

    Purchase account

    Detail fo Amount Date Detail Fo Amount

    Bank 390

    Carriage inwards account

    Detail fo Amount Date Detail Fo Amount

    Bank 10
    Fo Amount

    Fo Amount

    Fo Amount

    Fo Amount
    Fo Amount
    Exercises No (1)
    Pg-48 Worked Example Cash Book

    Discount
    Date Detail Fo Cash Bank Date
    allowed
    2017 2017
    1-May Balance b/d 29 65 8-May
    2-May B Schultz 3 117 11-May
    11-May Bank 100 25-May
    16-May N Ritter 7 273 29-May
    28-May D Bernard 2 38 30-May
    Teade Receivable Led
    B schultz Account

    Discount
    Detail Fo Cash Bank Date Detail fo
    received
    2017
    R Rossi 5 95 1-May Balance b/d
    Cash 100
    Expense 92
    U Singh 3 57
    A Mendez 11 429

    N Ritter Account

    Date Detail fo

    2017
    1-May Balance b/d

    Date Detail fo

    2017
    1-May Balance b/d

    Trade Payable Ledg

    Date Detail fo

    2017
    29-May Bank
    Discount
    Date Detail fo

    2017
    30-May Bank
    Discount

    Date Detail fo

    2017
    8-May Bank
    Discount

    Date Detail fo

    2017
    25-May Cash

    Date Detail fo
    Date Detail fo
    Teade Receivable Ledger
    B schultz Account

    Amount Date Detail fo Amount

    2017
    120 2-May Bank 117
    Discount 3

    N Ritter Account

    Amount Date Detail fo Amount

    2017
    280 16-May Bank 273
    Discount 7

    D Bernard Account

    Amount Date Detail fo Amount

    2017
    40 28-May Cash 38
    Discount 2

    Trade Payable Ledger


    U Singh Account

    Amount Date Detail fo Amount

    2017
    57 1-May Balance b/d 60
    3
    A Mendez Account

    Amount Date Detail fo Amount

    2017
    429 1-May Balance b/d 440
    11

    R Rossi Acxcount

    Amount Date Detail fo Amount

    2017
    95 1-May Balance b/d 100
    5

    Nominal Ledger
    Expenses Account

    Amount Date Detail fo Amount

    92

    Amount Date Detail fo Amount


    Amount Date Detail fo Amount
    Pg-51 Worked Example
    Petty cash Book

    Voucher
    Total received Date Detail Total Paid Postage
    Number
    Travel Other Operating
    Cleaning Stationary Date Detail
    Expense Expense

    Date Detail

    Date Detail

    Date Detail
    Date Detail
    fo Amount Date Detail fo Amount

    fo Amount Date Detail fo Amount

    fo Amount Date Detail fo Amount

    fo Amount Date Detail fo Amount


    fo Amount Date Detail fo Amount

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