Exercise 4: Prepare Analytical Petty Cash Book from the following transactions in the books of Swarali General Stores, kolhapur. The imprest amount is Rs.1,500 received from main cashier.

Prepare Analytical Petty Cash Book from the following transactions in the books of Swarali General Stores, kolhapur. The imprest amount is Rs.1,500 received from main cashier.

2018 Jan. 

01. Paid cartage Rs.50 

02. Telephone charges Rs.40 

02. Bus Fare Rs.20 

03. Postage Rs.30 

04. Refreshment to employees Rs.80 

06. Courier charges Rs.30 

08. Refreshment to customers Rs.50 

10. Cartage Rs.35 

15. Taxi Fare to manager Rs.70 

18. Purchased Stationery Rs.65 

20. Bus Fare Rs.10 

22. Xerox charges Rs.30 

25. Internet charges Rs.35 

27. Postage stamps Rs.200 

29. Repairs on Furniture Rs.105 

30. Cleaning expenses Rs.115 

31. Miscellaneous expenses Rs.100  

Solution:

In the Books of Swaralli General Stores.

Amt	Date	Particulars	V	Total Amt	Cartage	Telephone Charges	Travelling expenses	Carriage	Printing & Stationery	Misc. Exp.	L.F	Ledger
Received			No	Paid
	2018April 1
200		To balance b/d
1,200	2	To Cash A/c
	3	By Tips to peon		40						40
	4	By Purchased Stationery		150					150
	5	By Taxi Fare		35			35
	6	By Purchase stamp pad		140					140
	7	Paid Cartage		40	40
	8	Paid Bus Fare		30			30
	11	By sweeper		50						50
	13	By Purchase a Box of pencils		40					40
	14	By Mobile chares		35		35
	15	By Sohan A/c		250								250
	19	By Refreshment to Staff		150						150
	20	By Railway fare		30			30
	21	By Carriage		65				65
		Total Exp		1055345	40	35	95	65	330	240		250
	31	By Balance c/d
1,400				1400
345	May	To Balance b/d
	1
1055	1	To Cash A/c