Los Hermanos Comercial SRL

Chart of Accounts
Number Account name
111 Cash in Banks
112 Accounts Receivable Customers
113 Office Material Supplies
114 Merchandise Inventories
115 Prepaid insurance
116 Rent paid in advance
117 Advance paid advertising
11801 Building
11802 Building Accumulated Depreciation
11803 Furniture and Office Equipment
11804 Accumulated Depreciation of Office Furniture and Equipment
11805 Transport equipment
11806 Accumulated Depreciation of Transportation Equipment
211 Accounts payable suppliers
212 Documents payable in the short term
213 Loans payable in the long term
311 Social capital
411 Service revenues
611 Expense for salaries and wages
612 Water Expenses
613 Electrical Energy Expenses
614 Communications Expenses
615 Vehicle Maintenance Expenses
616 Office Supplies Expenses
617 Cleaning Material Expenses
618 Fuel Expenses
PETTY CASH FUND ACTIVITY
 AUXILIARY ACCOUNTING SERVICES
ACTIVITIES
Module No.4
Activity no. 1 of Module No.4 Opening and Replenishment of Petty Cash

The company LOS HERMANOS COMERCIAL SRL , creates on 05-02-2020 a petty cash for RD$20,000.00 to make payments and purchases
below RD$2,000.00

I make petty cash disbursements during the month of May 2020 as follows:

1. Heday 03-05-2020,HE pay electricity for RD$. 1,950.00

2. Heday 04-05-2020,HE pay gasoline bills for RD$ 1,000.00
3. Heday 05-05-2020,HE pay the water bill for RD$ 500.00
4. Heday 09-05-2020,HE buy a box of 12 packs of paper for RD$ 1,700.00
5. Heday 11-05-2020,HE pay receipt for RD$. 1,650.00 of detergents, chlorine, toilet paper.
6. Heday 21-05-2020,HE pay vehicle oil change for RD$ 1,200.00

✓ The custodian of the Petty Cash is yourself.

It is requested
• Prepare the journal entry for the opening of the Petty Cash of RD$20,000.00
• Fill out and sign the Petty Cash Receipts for each case.
• Prepare the Petty Cash Replacement Report

• Make the entry of the replenishment of the petty cash in the General Journal, using the Chart of Accounts
provided in the given Template.

Note: Make the entries in the Excel template provided

 LOS HERMANOS COMERCIAL, SRL
PROOF OF PETTY CASH
DATE
5/3/2020
No.000-1
PAID TO: electric energy
RD$1,950.00
FOR THE CONCEPT OF: payment of electric bill

ACCOUNTING CODING: Electrical Energy expenditure

Victor Perez Joseph Martinez

APPROVED:
RECEIPT SIGNATURE

LOS HERMANOS COMERCIAL, SRL

PROOF OF PETTY CASH
DATE
5/5/2020
No.000-3
PAID TO: CAAS
RD$500
FOR THE CONCEPT OF: Water receipt

ACCOUNTING CODING: Water Expense

Victor Perez Joseph Martinez

APPROVED:
RECEIPT SIGNATURE

LOS HERMANOS COMERCIAL, SRL

PROOF OF PETTY CASH
DATE
5/11/2020
No.000-5
PAID TO: Cleaning Materials Distributor
RD$1,650.00
 LOS HERMANOS COMERCIAL SRL
Petty Cash Reimbursement Ratio
From Voucher No._ __000-1________________ up to No.__________000-6_______

Comp. No.
Date Received by Concept Amount
May 3 000-1 Joseph Martinez Electricity bill payment 1,950.00

May 4 000-2 Joseph Martinez fuel payment 1,000.00

May 5 000-3 Joseph Martinez water bill payment 500

May 9 000-4 Joseph Martinez purchase of office supplies 1,700.00

May 11 000-5 Joseph Martinez purchase of cleaning materials 1,650.00

May 21 000-6 Joseph Martinez vehicle maintenance 1,200.00

Signature of the person

responsible Joseph Martinez TOTAL TO BE REFUNDED 8,000.00
Authorized signature Victor Perez PETTY CASH FUND 20,000.00

Reviewed by: Yasmery Calvo CASH AVAILABLE 12,000.00

 Accounting Account
Electrical energy expenditure

fuel expense

Water Expenditure

Office supplies expenses

expenses on cleaning materials

Vehicle Maintenance Expenses

 Los Hermanos Comercial SRL Sheet No.____001__

GENERAL DIARY
DATE ACCOUNT NAME ASSISTANT DEBIT CREDIT

May 2 Petty Cash RD$20,000.00

Bank RD$20,000.00

May 3 Electricity payment RD$1,950.00

May 4 Fuel payment RD$1,000.00

May 5 water bill payment RD$500.00

May 9 payment for office supplies RD$1,700.00

May 11 payment for cleaning materials RD$1,650.00

May 21 vehicle maintenance payment RD$1,200.00

Bank RD$8,000.00
 THE SOLUTION, SRL
BANK RECONCILIATION
POPULAR BANK
To the:_____________________________
(VALUES IN RD$)

CONCILIATION ACCORDING TO BANK

FINAL BALANCE OF THE BANKING 697,210.41

STATEMENT
Further DEPOSITS IN TRANSITS 484,000.00 1,181,210.41
Less CHECKS IN TRANSITS 398,000.00

RECONCILATED BALANCE SHEET ACCORDING TO 783,210.41

BANK

Victor Perez Yasmery Calvo

PREPARED BY REVIEWED BY
 DEPOSITS AND CHECKS AND
DATE REF CONCEPT BALANCE
CREDITS DEBITS

11/1/2020 ACCOUNT OPENING BALANCE 50,000.00

11/2/2020 DEPOSIT 750,000.00 800,000.00

11/4/2020 3 CHECK CAMERA 10,000.00 790,000.00

11/4/2020 7 CHECK CAMERA 16,000.00 774,000.00

11/4/2020 9 CHECK CAMERA 12,000.00 762,000.00

11/5/2020 TAX 0.15% ON CK 57.00 761,943.00

11/5/2020 1 CHECK CAMERA 50,000.00 711,943.00

11/5/2020 10 CHECK CAMERA 15,000.00 696,943.00

11/7/2020 11 CHECK CAMERA 13,000.00 683,943.00

11/8/2020 2 CHECK CAMERA 40,000.00 643,943.00

11/8/2020 13 WINDOW CHECK 880.00 643,063.00

11/8/2020 15 WINDOW CHECK 3,000.00 640,063.00

11/9/2020 TAX 0.15% ON CK 182.82 639,880.18

11/9/2020 4 CHECK CAMERA 10,000.00 629,880.18

11/9/2020 16 WINDOW CHECK 3,700.00 626,180.18

11/10/2020 DEPOSIT 150,000.00 776,180.18

11/10/2020 18 WINDOW CHECK 1,700.00 774,480.18

11/10/2020 20 CHECK CAMERA 1,250.00 773,230.18

11/11/2020 19 WINDOW CHECK 12,900.00 760,330.18

11/11/2020 CHECK PREPARATION CHARGE 12,000.00 748,330.18

11/12/2020 TAX 0.15% ON CK 44.33 748,285.86

11/12/2020 DEPOSIT 100,000.00 848,285.86

11/14/2020 8 CHECK CAMERA 36,000.00 812,285.86

11/15/2020 6 WINDOW CHECK 4,000.00 808,285.86

11/16/2020 17 CHECK CAMERA 21,800.00 786,485.86

11/17/2020 RETURNED DEPOSITED CHECK 50,000.00 736,485.86

11/20/2020 14 WINDOW CHECK 3,500.00 732,985.86

11/21/2020 5 CHECK CAMERA 7,000.00 725,985.86

11/23/2020 12 WINDOW CHECK 28,000.00 697,985.86

11/24/2020 TAX 0.15% ON CK 225.45 697,760.41

11/30/2020 STATE WITHHOLDING BANK CHARGE 250.00 697,510.41

11/30/2020 ACCOUNT MANAGEMENT CHARGES 300.00 697,210.41

TOTAL DEBIT AND CREDITS 1,000,000.00 352,789.60

 THE SOLUTION, SRL
List of Checks Issued
FROM NOVEMBER 1 TO 30, 2020

DATE BENEFICIARY DESCRIPTION WORTH

CHECK NO.

11/2/2020 1 MAGALIS LUNA PAYMENT OF PROFESSIONAL FEES 50,000.00

11/2/2020 2 CLEAR PAYMENT OF PHONE AND INTERNET SERVICE 40,000.00

11/4/2020 3 FRANSHESKA LUPERON SALARY PAYMENT 10,000.00

11/4/2020 4 JUDITH PEREZ SALARY 10,000.00

11/4/2020 5 LUCAS DISLA SALARY PAYMENTS 7,000.00

11/4/2020 6 SANTA RODRIGUEZ CONCIERGE SALARY 4,000.00

11/4/2020 7 BRAULIO LOPEZ SALARY 16,000.00

11/4/2020 8 LAURA CINTRON COORDINATOR SALARY 36,000.00

11/4/2020 9 MANUEL COLON PROFESSIONAL FEES EQUAL ACCOUNTING 12,000.00

11/4/2020 10 FRANSHESKA LUPERON PAYMENT OF EMPLOYMENT BENEFITS 15,000.00

11/7/2020 11 LAURA CINTRON PAYMENT OF SALARY 13 2013 13,000.00

11/8/2020 12 LAURA CINTRON PAY LOCAL RENT 28,000.00

11/8/2020 13 GLOBAL TECHNOLOGY SECURITY AND PROTECTION WITH ALARMS 880.00

11/8/2020 14 LAURA CINTRON FUEL REIMBURSEMENT 3,500.00

11/8/2020 15 BRAULIO LOPEZ PURCHASE OF PROPANE GAS FOR THE KITCHEN 3,000.00

11/9/2020 16 PASUGESA EXPENSABLE MATERIALS FOR THE OFFICE 3,700.00

11/10/2020 17 CLEAR FLEET SERVICE PAYMENT 21,800.00

11/10/2020 18 POPULAR HARDWARE STORE PURCHASE OF HOSE 1,700.00

11/10/2020 19 EDESUR PAYMENT OF ELECTRICAL ENERGY 12,900.00

11/10/2020 20 LAURA CINTRON PURCHASE OF LABOR FORMS 1,250.00

11/18/2020 21 WANDER SOSA PAYMENT OF 30% CONSULTING 160,000.00

11/18/2020 22 KELVIN ANDUJAR PAYMENT OF 70% CONSULTING 105,000.00

11/27/2020 23 FIDEL A. MOLINE PAYMENT FACILITATION 25,000.00

11/27/2020 24 ANA LOPEZ PAYMENT FACILITATION 32,000.00

11/27/2020 25 KATHERINE ORTEGA PAYMENT FACILITATION 31,000.00

11/27/2020 26 WINIFRE ALCANTAR PAYMENT FACILITATION 38,000.00

680,730.00
 THE SOLUTION, SRL
Deposit List
FROM NOVEMBER 1 TO 30, 2020
DATE DOCUMENT DESCRIPTION

11/2/2020 DEPOSIT SALES REVENUE

11/10/2020 DEPOSIT SALES REVENUE

11/12/2020 DEPOSIT SALES REVENUE

11/30/2020 DEPOSIT SALES REVENUE

11/30/2020 DEPOSIT SALES REVENUE

TOTAL DEPOSITS
 WORTH

750,000.00

150,000.00

100,000.00

284,000.00

200,000.00

1,484,000.00
 THE SOLUTION, SRL
List of Checks in Transit
To the:_______________________________________
DATE CHECK NO. BENEFICIARY

11/18/2020 21 WANDER SOSA

11/18/2020 22 KELVIN ANDUJAR

11/27/2020 23 FIDEL A. MOLINE

11/27/2020 24 ANA LOPEZ

11/27/2020 25 KATHERINE ORTEGA

11/27/2020 26 WINIFRE ALCANTAR

TOTAL CHECKS IN TRANSIT

BALANCE

160,000.00

105,000.00

25,000.00

32,000.00

31,000.00

38,000.00

391,000.00
 THE SOLUTION, SRL
List of Deposits in Transit
To the:_________________________________________
DATE DEPOSIT NO. BALANCE

11/30/2020 DEPOSIT 284,000.00

11/30/2020 DEPOSIT 200,000.00

TOTAL DEPOSITS IN TRANSITS 484,000.00