Q.5 From the following information prepare Columnar Petty Cash Book kept on imprest system in the books of Manisha Books Stall, Beed.

From the following information prepare Columnar Petty Cash Book kept on imprest system in the books of Manisha Books Stall, Beed

2018 Aprils 

01. Opening petty cash balance Rs.200 

02. Received a bearer cheque to make up the imprest amount Rs.1,200 

03. gave a tips to peon Rs.40 

04. Purchased stationery Rs.150 

05. Paid Taxi Fare Rs.35  

06. Purchased stamp pad Rs.140 

07. Paid cartage Rs.40 

08. Paid Bus Fare Rs.30 

11. Paid to sweeper Rs.50 

13. Purchased a Box of pencils Rs.40 

14. Paid Mobile charges Rs.35 

15. Gave to Sohan an account Rs.250 

19. Paid for refreshment to Staff Rs.150 

20. Paid Railway fare Rs.30 

21. Paid Carriage Rs.65 

Solution:  

In the books of Manisha books stall, beed.

	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
	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