Q.
Mr. Juwara a petty cash officer, maintains a petty cash book based on the imprest system. The cash float is RM200.
During the month of March 2010, the following transactions took place:-
March 1. A cheque for RM200 was cashed to provide the petty cash float.
March 3. Bought pen and pencil RM16.
March 4. Bought stamps RM12.
March 5. Bought paper clips RM2.
March 10. Bought envelopes and receipt books RM20.
March 14. Paid taxi fare RM6.
March 17. Refreshments RM10.
March 20. Paid bus fare RM3.
March 23. Paid for tea and cakes RM12.
March 27. Bought stamps RM9.
March 28. Bought envelopes RM5.
March 29. Postage RM8.
March 30. Purchased stationery RM8.
March 31. Received reimbursement from the cashier.
The analysis columns in the petty cash book are:-
Stationery
Postage
Traveling
Miscellaneous
You are required to record the above transactions in the petty cash book and show how these accounts are posted to the general ledger.
(20 marks, 2011 Q4)
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