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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question No 17 Chapter No 10
17. The following transaction took place during the week ended on 28th May 2018. How will you record them in the petty cash books which were maintained with a weekly ‘float’ of Rs 3,000 :
| 2018 | Rs | |
| May.23 | Postage | 400 |
| May.24 | Casual Labour | 500 |
| May.24 | Taxi hire | 600 |
| May.26 | Writing pads and registers | 800 |
| May.27 | Cartage | 200 |
| May.28 | Bus fare | 300 |
| Dr. | Analytical Petty cash book | ||||||||
| Receipt | Date | V. NO | Particulars |
Payment | Post and Tele-gram | Casual labour |
Travelling |
Stationery | Cartage |
|---|---|---|---|---|---|---|---|---|---|
| May. 2018 | |||||||||
| 3,000 | 1 | R/1 | To Balance B/d | ||||||
| 23 | 1 | By postage A/c | 400 | 400 | |||||
| 24 | 2 | By Casual labour A/c | 500 | 500 | |||||
| 24 | 3 | By Taxi hire A/c | 600 | 600 | |||||
| 26 | 4 | By Stationery A/c | 800 | 800 | |||||
| 27 | 5 | By Cartage A/c | 200 | 200 | |||||
| 28 | 6 | By Bus fare A/c | 300 | 300 | |||||
| 31 | By Balance C/d | 200 | |||||||
| 3,000 | 3,000 | 400 | 500 | 900 | 800 | 200 | |||
To understand more about cash book please check out following links: -
https://tutorstips.com/cash-book/
https://tutorstips.com/single-column-cash-book/
https://tutorstips.com/double-column-cash-book/
https://tutorstips.com/triple-column-cash-book/
https://tutorstips.com/petty-cash-book/
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Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
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