S3 簿记

• S1 Petty Cash Book

Revision
不记录
 每月的 petty cash
float
Balance b/d

2018
XX Apr 1 Balance b/d
XX 1 Bank-reimbursement
(RM400-RM52)
Stationer
y Travelling Expenses
General Expenses
Postage
Stationer
y
拿货做慈善而不是拿钱，不记录
Postage
General Expenses
Travelling Expenses
Drawings Ledger Account
 Answer:
• Total Payment RM 375
• Stationery RM 42
• Postage RM 46
• Travelling Expenses RM 72
• General Expenses RM 200
• Ledger Account RM 15
Original Petty Cash Float RM 400

New Petty Cash Float RM 300

 30 Balance c/d ??
XX XX
XX May Balance b/d
XX 1 1 Bank-reimbursement
 PAGE 1

CB1
001
002
003
004
005
006
007
008
009 GL5

GL1 GL2 GL3 GL4

CB1
 PAGE 1

2018 Folio
Apr 1 Petty Cash PCB1 348

May Petty Cash PCB1 275

1
 General Ledger
Stationery PAGE 1

2018
Apr 30 Petty Cash PCB1 总数
 Postage PAGE 2

2018
Apr 30 Petty Cash PCB1 总数
 Travelling Expenses PAGE 3

2018
Apr 30 Petty Cash PCB1 总数
 General Expenses PAGE 4

2018
Apr 30 Petty Cash PCB1 总数
 Drawings PAGE 5

2018
Apr 29 Petty Cash PCB1 15
 Chap 8: Petty Cash Book 零用现金簿
• Imprest System 定额制度
• the petty cashier has to get the exact reimbursement amount from
the chief cashier for the period
• to reimburse/ restore / replenish / top up the petty cash balance
to the original petty cash float.

• 有两种方式处理 Reimbursement( 零用现金的补足 ):

Method 1: Reimbursement was made in the beginning of the period
Method 2: Reimbursement was made at the end of the period
 Green Plant Enterprise

Voucher Printing General Ledger Ledger

Receipts Foli Date Particulars No
Payment And Transport Postage Expenses Account
Stationery Folio
RM o RM RM RM RM RM RM
超过 RM200 不记录 , 除非得到 Mr Hassan 允
许

不记录
 at the end of the period

凡是 at the end of the period, Balance b/d = Imprest figure

2018
XX Apr 1 Balance b/d
 Transport Trade
Ledger Account
Receivable
General
General Expenses
Expenses 不记录
Ledger Account
Postage
Trade Payable Ledger Account
Printing and Stationery
Drawings Ledger Account
Purchases Ledger Account
General
Expenses Transpor
Postage t
General
Expenses
 原有 Original petty cash float RM800
Increased by 10% = RM800 x 10 % = RM 80
RM 800 + RM 80 = RM 880 New petty cash float

?? 30 Bank-reimbursement
30 Balance c/d 880
XX XX
 PAGE 1

01 SL1
02
03
04 GL5
05
06 PL1
07
08 GL6
09 GL7
10
11
12
13
CB1 GL1 GL2 GL3 GL4
 小结：
• 有两种方式处理 Reimbursement( 零用现金的补足 ):
Method 1: Reimbursement was made in the beginning of the period
Method 2: Reimbursement was made at the end of the period

凡是 at the end of the period, Balance b/d = Imprest figure

结账的时候 : 先记录 Balance c/d 的价钱，
再推算 Bank–
Reimbursement 的价钱
 in the beginning of the
period

Balance b/d

2018
XX Mar 1 Balance b/d
XX 1 Bank-Reimbursement
(RM500-RM185)
 General Expenses
Travelling Expenses
Postage and Stationery
General Expenses
Drawings Ledger Account
Travelling Expenses
General Expenses
Travelling Expenses
Ledger Account
General Expenses
Travelling Expenses
Postage and Stationery
 Answer:
• Total Payment RM 471
• Postage and Stationery RM 64
• Travelling Expenses RM 143
• General Expenses RM 144
• Ledger Account RM 120
• Balance c/d = RM 29
• Apr 1 Bank- Reimbursement = RM 471
 PAGE 1

CB1
01
02
03
04
05 GL4
06
07
08
09 PL1
10
11
12
GL1 GL2 GL3

CB1
 Chap 8: Petty Cash Book 零用现金簿
有两种方式处理 Reimbursement( 零用现金的补足 ):
Method 1: Reimbursement was made in the beginning of the period
Method 2: Reimbursement was made at the end of the period
Petty cash book 小结 1
• By cheque 事项不记录
• 超过 budget (over petty cash float) 不记录
• Drawings of goods 拿货 不记录
• On credit 事项不记录
Petty cash book 小结 2
Envelopes Stationery
Donation  General Expenses / Sundry Expenses
假设今天题目没有 General Expenses ，
Donation 要归类在 ledger account
Office expenses (for office use 的东西 ) & General
Expenses
The balance in the petty cash book of a firm
is ______________.

A. an income

B. an expense

C. an asset

D. an earning
The Petty Cashier generally works on
_____________ system.

A. Accruals

B. Matching

C. Imprest

D. Balancing
Which of the following transactions will
normally paid by Petty Cash Book?

A. Salary payments

B. Inventory issued

C. Subscription

D. Travelling expenses