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    3 Column Cash & Petty Cash Book - 1638800473

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    ye yint
    This document contains worked examples of cash book, trade receivables ledger, trade payables ledger, nominal ledger and petty cash book. The cash book shows cash and bank transactions for May and June 2017. The trade receivables and payables ledgers contain account details for B Schultz, N Ritter, D Bernard, U Singh and A Mendez. The nominal ledger has an expense account. The petty cash book records expenses paid from the petty cash float and shows the remaining balance.

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    3 Column Cash & Petty Cash Book - 1638800473

    Uploaded by

    ye yint
    11 views14 pages
    This document contains worked examples of cash book, trade receivables ledger, trade payables ledger, nominal ledger and petty cash book. The cash book shows cash and bank transactions for May and June 2017. The trade receivables and payables ledgers contain account details for B Schultz, N Ritter, D Bernard, U Singh and A Mendez. The nominal ledger has an expense account. The petty cash book records expenses paid from the petty cash float and shows the remaining balance.

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    3 Column Cash & Petty Cash Book_1638800473

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    This document contains worked examples of cash book, trade receivables ledger, trade payables ledger, nominal ledger and petty cash book. The cash book shows cash and bank transactions for May and June 2017. The trade receivables and payables ledgers contain account details for B Schultz, N Ritter, D Bernard, U Singh and A Mendez. The nominal ledger has an expense account. The petty cash book records expenses paid from the petty cash float and shows the remaining balance.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    11 views14 pages

    3 Column Cash & Petty Cash Book - 1638800473

    Uploaded by

    ye yint
    This document contains worked examples of cash book, trade receivables ledger, trade payables ledger, nominal ledger and petty cash book. The cash book shows cash and bank transactions for May and June 2017. The trade receivables and payables ledgers contain account details for B Schultz, N Ritter, D Bernard, U Singh and A Mendez. The nominal ledger has an expense account. The petty cash book records expenses paid from the petty cash float and shows the remaining balance.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 14

    Pg-48 Worked Example Cash Book

    Discount
    Date Detail Fo Cash Bank Date
    allowed
    2017 2017
    1-May Balance b/d 29 65 8-May
    2-May B Schultz 3 117 11-May
    11-May Bank 100 25-May
    16-May N Ritter 7 273 29-May
    28-May D Bernard 2 38 30-May

    31-May Balance c/d 499 31-May


    12 440 681
    1-Jun Balance b/d 348 1-Jun

    Cash Bank
    Dr-440 Dr-182
    Cr-92 Cr-681
    Trade receivable Ledger
    B Schultz Account

    Discount
    Detail Fo Cash Bank Date Detail fo
    received
    2017
    R Rossi 5 95 1-May Balance b/d
    Cash 100
    expense 92
    U Singh 3 57
    A Mendez 11 429

    Balance c/d 348


    19 440 681 N Ritter Account
    Balance b/d 499
    Date Detail fo

    2017
    1-May Balance b/d

    D Bernard Account
    Date Detail fo

    2017
    1-May Balance b/d

    Trade payable Ledger


    U Singh account
    Date Detail fo

    2017
    29-May Bank
    Discount
    A Mendez Account
    Date Detail fo

    2017
    30-May Bank
    Discount

    R Rossi Account
    Date Detail fo

    2017
    8-May Bank
    Discount

    Nominal Ledger
    expense Account
    Date Detail fo

    2017
    25-May Cash

    Discount Allowed Account

    Date Detail fo

    2017
    31-May Cash Book

    Discount Received Account


    Date Detail fo
    de receivable Ledger
    ltz Account

    Amount Date Detail fo Amount

    2017
    120 2-May Bank 117
    discount 3

    N Ritter Account

    Amount Date Detail fo Amount

    2017
    280 16-May Bank 273
    Discount 7

    Bernard Account
    Amount Date Detail fo Amount

    2017
    40 28-May Cash 38
    Discount 2

    ayable Ledger
    U Singh account
    Amount Date Detail fo Amount

    2017
    57 1-May Balance b/d 60
    3
    Mendez Account
    Amount Date Detail fo Amount

    2017
    429 1-May Balance b/d 440
    11

    R Rossi Account
    Amount Date Detail fo Amount

    2017
    95 1-May Balance b/d 440
    5

    Nominal Ledger
    expense Account
    Amount Date Detail fo Amount

    92

    unt Allowed Account

    Amount Date Detail fo Amount

    12

    unt Received Account


    Amount Date Detail fo Amount

    2017
    31-May Cash Book 19
    dr
    dr
    Pg-51 Worked Example
    Petty cash Book
    Dr Cr
    Voucher
    Total received Date Detail Total Paid Postage
    Number
    2017
    200 1-May Cash
    2-May Stationery 11.75
    4-May Postage 22.00 22.00
    6-May Tea and coffee 8.00
    9-May Travel expenses 16.00
    10-May Computer Disk 10.67
    12-May Postage on parcel 3.60 3.60
    15-May Office cleaner 25.00
    22-May Milk for Office 4.20
    6 Luisa Moro
    27-May Office cleaner 25.00
    27-May cleaning Materials 4.40
    31-May Travel expenses 23.00

    153.62 25.6
    Balance c/d 52.38
    206 206
    52.38 1-Jun Balance b/d
    147.62 1-Jun Cash

    Imprest System ( float) 200-52.38=147.62


    Travel Other Operating
    Cleaning Stationary Date Detail
    Expense Expense

    11.75

    8.00
    16.00
    10.67

    25.00
    4.20
    Date Detail

    25.00
    4.40
    23

    54.4 39.00 11.75 22.87

    Date Detail

    Date Detail
    Date Detail
    fo Amount Date Detail fo Amount

    fo Amount Date Detail fo Amount

    fo Amount Date Detail fo Amount

    fo Amount Date Detail fo Amount


    fo Amount Date Detail fo Amount

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