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Question No 18 Chapter No 10
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18. Sri R maintains a columnar Petty cash book on imprest, system. The imprest amount is Rs 5,000.
From the following information show how his Petty cash Would appear for the week ended 12th September 2017 :
| 2017 | Rs | |
| Sep.7 | Balance in hand | 1,349 |
| Received cash reimbursement to make up the imprest | ||
| Postage | 123 | |
| Stationary | 321 | |
| Entertainment | 54 | |
| Sep.8 | Travelling and expenses | 126 |
| Miscellaneous expenses | 11 | |
| Entertainment | 72 | |
| Sep.9 | Repairs | 1,567 |
| Sep.10 | Postage | 174 |
| Entertainment | 127 | |
| Travelling | 673 | |
| Sep.11 | Stationery | 41 |
| Entertainment | 12 | |
| Sep.12 | Miscellaneous Expenses | 201 |
| Travelling | 51 | |
| Postage | 483 | |
| Repairs | 30 |
The solution of Question No 18 Chapter No 10: –
| Dr. | In the books of Sri R Petty cash book | |||||||||
| Receipt | Date | V. NO | Particulars | Payment | Post and Tele-gram | statio nery | Enter | Tra | Miscel | Reper |
| Sep 2017 | ||||||||||
| 1,349 | 7 | R/1 | To Balance B/d | |||||||
| 3,651 | 7 | R/1 | To Cash A/c | |||||||
| 7 | 1 | By postage A/c | 123 | 123 | ||||||
| 7 | 2 | By Stationery A/c | 321 | 321 | ||||||
| 7 | 3 | By Entertainment A/c | 54 | 54 | ||||||
| 8 | 4 | By Travelling A/c | 126 | 126 | ||||||
| 8 | 5 | By Miscellaneous Ex. A/c | 11 | 11 | ||||||
| 8 | 6 | By Entertainment A/c | 72 | 72 | ||||||
| 9 | 7 | By Repairs A/c | 1,567 | 1,567 | ||||||
| 10 | 8 | By Postage A/c | 174 | 174 | ||||||
| 10 | 9 | By Entertainment A/c | 127 | 127 | ||||||
| 10 | 10 | By Travelling A/c | 673 | 673 | ||||||
| 11 | 11 | By Stationery A/c | 41 | 41 | ||||||
| 11 | 12 | By Entertainment A/c | 12 | 12 | ||||||
| 12 | 13 | By Miscellaneous Ex. A/c | 201 | 201 | ||||||
| 12 | 14 | By Travelling A/c | 51 | 51 | ||||||
| 12 | 15 | By Postage A/c | 483 | 483 | ||||||
| 12 | 16 | By Repairs A/c | 30 | 30 | ||||||
| 31 | By Balance C/d | 200 | ||||||||
| 5,000 | 5,000 | 780 | 362 | 265 | 850 | 212 | 1,597 | |||
To understand more about cash book please check out following links: –
Cash Book | Types of Cash Book | Subsidiary Books
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Single Column Cash Book | Explained with Example
Double Column Cash Book | Explained with Example
Triple Column Cash Book | Explained with Example
Petty Cash Book | Example | Subsidiary Books
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Also, Check out the solved question of previous Chapters: –
- Chapter No. 5 – Accounting Equation
- Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
- Goods and Services Tax(GST)
- Chapter No. 8 – Journal
- Chapter No. 9 – Ledger
Check out T.S. Grewal +1 Book 2019 @ Oficial Website of Sultan Chand Publication
T.S. Grewal’s Double Entry Book Keeping