CSEC Principles of Accounts

Assignment #6

Teacher: Ms. Ramoutar

Books of Original Entry - The Petty Cash Book

Instructions:
Answer ALL of the following questions.

Question 1:
(a) Prepare a Petty Cash Book to record the following petty cash transactions using the heading
shown in the table.
(b) Balance the Petty Cash Book at the end of the month.

2016
Jan 1 The cashier gives $300 as a float to the petty cashier
Jan 2 Petrol $25
Jan 3 Stamps $15
Jan 5 T. Lorry – travelling allowance $28
Jan 7 Car wash $20
Jan 10 C. Lucas – travelling allowance $30
Jan 12 Envelopes $18
Jan 15 Petrol $25
Jan 23 Printing paper $26
Jan 30 I. Jimmy – travelling allowance $19
Jan 31 Pens $22

Receipts Date Details Total Motor Stationery Staff

Expenses Travelling
Expenses

$ $ $ $ $

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Question 2:
(a) Enter the following transactions in a Petty Cash Book using analysis columns for cleaning,
motor expenses and office expenses.
(b) Balance the Petty Cash Book at the end of the month
(c) Reimburse the petty cashier on April 1st

2017
Mar 1 Cashier provides petty cashier with opening cash float $280
Mar 3 Stationery $32
Mar 4 Petrol $20
Mar 6 Disinfectant $12
Mar 8 Envelopes $15
Mar 10 Cleaner’s wages $40
Mar 13 Motor repairs $28
Mar 17 Paper $21
Mar 21 Truck tow services $34
Mar 26 Petrol $25
Mar 28 Stationery $18
Mar 30 Broom $20

Question 3:
(a) Write up a Petty Cash Book from the following transactions using the headings: postage
expense, travelling expense and cleaning expense.
(b) Balance the Petty Cash Book at the end of the month
(c) Restore the imprest on August 1st

2018
Jul 1 The cashier gives $500 as float to the petty cashier
Payments during the month were:
Jul 2 Stamps $19
Jul 5 Bus fares $54
Jul 6 Mop $22
Jul 9 Mail delivery service $39
Jul 11 Staff travelling $36
Jul 15 Disinfectant $18
Jul 18 Envelopes $34
Jul 23 Staff travelling $45
Jul 25 Stamps $23
Jul 28 Cleaner’s wages $67
Jul 30 Bus fares $56

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Question 4:
Prepare the Petty Cash Book using columns for office expenses, postage and stationery, motor
expenses and sundry expenses, and balance the Petty Cash Book at the end of the month. The
Petty Cash Book should start with a float of $400. The balance on the Petty Cash Book as at
October 1st 2019 is $50. The following payments were made during the month:

2019
Oct 1 Restored the imprest
Oct 2 Postage $18
Oct 4 Stationery $20
Oct 6 Petrol $25
Oct 7 Cleaning materials $19
Oct 11 Pens $14
Oct 15 Courier services $32
Oct 19 Motor repairs $26
Oct 20 Night guard’s stipend $30
Oct 23 Disinfectant $55
Oct 25 Stamps $15
Oct 28 Petrol $28
Oct 31 Cleaning materials $25
Oct 31 Restored the imprest

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