ABC Co.

CASH COUNT SHEET

PETTY CASH FUND
DECEMBER 21, 20X1

CURRENCY QTY AMOUNT TOTAL

1,000.00 1 ₱ 1,000.00
500.00 -
200.00 -
100.00 1 100.00
50.00 -
20.00 1 20.00 1,120.00
COINS
10.00 1 10.00
5.00 1 5.00
1.00 2 2.00 17.00
TOTAL BILLS & COINS 1,137.00

NO. VOUCHERS PARTICULARS AMOUNT

01 Purchase of staple wires 356.00
02 Fare 97.00
03 Employee advances 600.00 1,053.00

CHECKS
0439962 Replenished the fund 2,778.60
2,778.60

TOTAL PER COUNT 4,968.60

ACCOUNTABILITY 5,000.00
CASH (SHORTAGE)/OVERAGE (31.40)

Journal Entries:

Dec. 3, 20X1 Petty cash fund 5,000.00

Cash in Bank 5,000.00

Dec. 21, 20x1 Supplies 356.00

Transportation 97.00
Advances to employees 600.00
Cash short or over 31.40
Cash in bank 1,084.40

To close/adj/

custodian admits the shortage

Due from cashier 31.40

Cash short or over 31.40

Fail to no to know the reason of shortage

Loss from cash shortage 31.40

Cash short or over 31.40