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Answers to Chapter 7 Activities
7.1 The purpose of the petty cash fund is to facilitate the payment and recording of
those items that are individually too small to require the drawing of a cheque.
7.2 General journal Page 1

⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
Date Account titles Ref Debit Credit
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
2012 $ $
June 1 Petty cash 1150 50.00
Bank 1100 50.00
Being entry required to record
establishment of petty cash
fund – cheque 14563
June 30 Printing and stationery 6600 13.91

Postage and couriers 6550 10.43
Staff amenities 6710 13.04
General expenses 6300 5.65
GST paid 2330 6.47
Bank 1100 49.50
reimbursement of petty cash
– cheque 14570
7.3 General journal Page 1

⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
2012 $ $
April 1 Petty cash 1150 100.00
Bank 1100 100.00
establishment of petty cash fund – ch 896
April 30 Cleaning and rubbish 6120 31.39

GST Paid 2330 12.18
Bank 1100 94.60
reimbursement of petty cash – ch 906
The reimbursement amount and general expenses are increased by
$1.30 to cover the cash shortfall.
© Pearson Education New Zealand 2011

Accounting Practices: The New Zealand Context, by Ruth McIntosh
Answers to Chapter 7 Activities, page 1
7.4 (a)
New and Used Furniture

Petty Cash Book
For the period 1 to 8 September
Postage Staff
& amenities
Date Details Receipts Expenditure GST Stationery couriers Cleaning General Drawings
Sept 1 Petty cash advance 50.00
Sept 1 Coffee & biscuits 8.90 1.16 7.74

Sept 1 Bus fares 2.50 0.33 2.17
Sept 2 Drawings 5.00 5.00
Sept 2 Newspaper 1.00 0.13 0.87
Sept 3 Stationery 3.90 0.51 3.39
Sept 3 Cleaning 6.30 0.82 5.48
Sept 3 Postage 5.00 0.65 4.35
Sept 3 Milk 1.50 0.20 1.30
Sept 4 Reimbursement -5.00 -5.00

Sept 4 Courier fee 7.00 0.91 6.09
Sept 4 Cake 4.60 0.60 4.00
Sept 5 Envelopes 5.80 0.76 5.04

Sept 8 Discrepancy 1.20 1.20
47.70 6.07 8.43 10.44 13.04 5.48 4.24 0.00

Balance c/d 2.30
50.00 50.00
Balance b/d 2.30
Reimbursement,
cheque no 299 47.70

(b) General journal Page 1
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
2012 $ $
Sept 8 GST paid 2330 6.07
Printing and stationery 6600 8.43
Cleaning and rubbish 6120 5.48
Bank 1100 47.70
reimbursement of petty cash
7.5
Jack Moore
trading as Office Furniture Supplies
Petty Cash
for the month ended 30 April 2012
Staff Stationer
Date Details Receipts Expenditure GST amenities General Postage y Telephone Drawings
1 Opening balance 32.50
1 Coffee & biscuits 7.90 1.03 6.87
1 Extension cord 9.90 1.29 8.61
2 Drawings 10.00 10.00
2 Newspaper 1.00 0.13 0.87
3 Stationery 3.50 0.46 3.04
4 Reimbursement 180.00
7 Drawings 10.00
7 Cleaning supplies 17.50 2.28 15.22
8 Postage 11.40 1.49 9.91
8 Milk 1.50 0.20 1.30
9 Newspaper 1.00 0.13 0.87
10 Stationery 17.60 2.30 15.30
11 Cake 9.90 1.29 8.61
11 Taxi fare 19.50 2.54 16.96
14 Courier fee 11.50 1.50 10.00
16 Newspaper 1.00 0.13 0.87
17 Vodafone 20.00 2.61 17.39
19 Milk 1.50 0.20 1.30
23 Newspaper 1.00 0.13 0.87
24 Stationery 7.90 1.03 6.87
25 Milk & sugar 4.20 0.55 3.65
28 Biscuits 3.00 0.39 2.61
28 Postage 5.00 0.65 4.35
30 Newspaper 1.00 0.13 0.87
30 Cash short 11.60 11.60
222.50 178.40 20.46 24.34 56.74 24.26 25.21 17.39 10.00

7.6
Craig Waterhouse
trading as White Magic
Petty Cash
for the month ended 31 October 2012
Staff
Date Details Receipts Expenditure GST amenities Cleaning General Postage Stationery Telephone Drawings
1 Lightbulbs 6.40 0.83 5.57
1 Coffee 4.90 0.64 4.26
2 Postage stamps 6.00 0.78 5.22
3 Stationery 11.60 1.51 10.09
6 Drawings 7.00 7.00
8 Milk 1.80 0.23 1.57
9 Biscuits & sugar 7.90 1.03 6.87
10 Reimbursement -7.00 -7.00
10 Stationery 10.60 1.38 9.22
13 Cake 19.90 2.60 17.30
14 Taxi fare 6.90 0.90 6.00
15 Courier fee 7.90 1.03 6.87
16 Toilet paper 3.50 0.46 3.04
17 Vodafone 15.00 1.96 13.04
20 Milk 1.80 0.23 1.57
21 Biscuits 2.60 0.34 2.26
22 Handee towels 3.40 0.44 2.96
23 Coffee 4.20 0.55 3.65
24 Courier fee 10.50 1.37 9.13
24 Milk 1.80 0.23 1.57
28 Postage 6.00 0.78 5.22
30 Cash short 0.90 0.90
158.90 151.60 19.63 42.09 10.79 12.47 34.27 19.31 13.04 0.00

7.7
Carl Chainey
trading as Chainey's Mowers
Petty Cash
for the month ended 30 April 2012
Staff
amenitie Genera Stationer Vehicl
Date Details Receipts Expenditure GST s Cleaning l Postage y e Drawings
1 Trade & Exchange 5.90 0.77 5.13
2 Tea, milk, biscuits 6.30 0.82 5.48
5 Panadol & Bandaids 8.50 1.11 7.39
6 Cash short 0.40 0.40
7 Courier fee 7.90 1.03 6.87
8 Milk 1.80 0.23 1.57
13 Carl 10.00 10.00
13 Petrol 10.00 1.30 8.70
14 Flowers 15.00 1.96 13.04
14 Stationery 11.20 1.46 9.74
15 Milk 1.80 0.23 1.57
16 Trade & Exchange 5.90 0.77 5.13
19 Carl -10.00 -10.00
19 Toilet paper 3.90 0.51 3.39
20 Parking meter 2.00 0.26 1.74
21 Milk & coffee 4.60 0.60 4.00
26 Rubbish dump 18.00 2.35 15.65
26 Key cutting 7.50 0.98 6.52
27 Milk and biscuits 7.60 0.99 6.61
28 Screws 10.90 1.42 9.48
29 Sellotape 2.40 0.31 2.09
30 Trade & Exchange 5.90 0.77 5.13
30 Cash short 1.90 1.90
170.40 159.60 20.50 43.05 20.17 33.69 19.92 11.83 10.44 0.00
7.8 A bank reconciliation
• reconciles the bank balance shown in the business’s accounting records at a

particular date with the balance shown on its bank statement for the same date
• can alert the business of any transactions that have been recorded for the
wrong amount. For example, a cheque may have been written for $735, but
incorrectly recorded in the accounting records as being for $753.

• can also alert the business of any transactions not recorded in the accounting
records, such as bank fees
• is an internal control that can help prevent theft by employees. If they know
the accounting records for receipts are being reconciled to banking records
there is a deterrent for theft of money.
7.9
Cash receipts journal
Date Details Ref Bank
2012
April 3 J Small 41 53.50
April 7 B Johnston 42 105.30
April 10 M James 43 63.50
April 21 L Smith 44 86.90
April 25 R Max 45 83.20
April 29 S Black 46 36.00
April 30 T Jacks 47 43.50
April 30 C O’Driscoll 48 13.00
April 30 Interest 7.90
492.80
1100 – Dr
Cash payments journal

Date Details Ref Bank
2012
April 4 Security 741 20.30
April 10 J Brown 742 50.60
April 12 Petrol 743 77.90
April 15 Electricity 744 78.50
April 20 Printing 745 29.20
April 26 Advertising 746 25.70
April 30 Petrol 747 81.90
April 30 Overdraft interest 5.70
April 30 Cheque book 6.80
376.60
1100 – Cr
General ledger
Bank 1100
Date Details Ref Dr Cr Bal
1 April Opening 247.50 Cr
30 April Cash receipts CRJ 492.80 245.30 Dr
30 April Cash payments CPJ 376.60 131.30 Cr

Bank Reconciliation of C Moore
as at 30 April
Credit balance as per bank statement 105.90 OD
Add Outstanding deposits

T Jacks 43.50
C O’Driscoll 13.00
56.50
49.40 OD
Less Unpresented cheques
747 81.90
Balance as per general ledger bank account 131.30 OD
It is common for people to find bank reconciliations confusing when the

account is in overdraft, but if you think about it logically you shouldn’t
have too many problems. Deposits will reduce the overdraft, while
unpresented cheques will increase it.
7.10 (a)
General journal Page 1
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
Date Account titles Debit Credit
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
2012 $ $
Aug 26 Purchases 5200 15.65
GST paid 2330 2.35
Bank 1100 18.00
correction of cheque 1078 – previously
recorded as $224.30 instead of $242.30
Aug 30 Rent 6650 956.52

GST paid 2330 143.48
Bank 1100 1,100.00
rent paid by direct debit
Aug 31 Bank fees 6100 40.00

Bank 1100 40.00
bank charges

(b)
Bank 1100
31 Aug Balance b/d 2,278.60 Dr
30 Aug Purchases/GST GJ1 18.00 2,260.60 Dr
30 Aug Rent/GST GJ1 1,100.00 1,160.60 Dr
31 Aug Bank charges GJ1 40.00 1,120.60 Dr
(c) Bank reconciliation of Paul Peoples

as at 31 August 2012
Balance as per bank statement 1,699.50
Add Outstanding deposit 1,306.10

3,005.60
1074 550.00
1076 920.00
1077 55.00
1079 360.00
1,885.00
Balance as per general ledger bank account 1,120.60
7.11 (a)
Extract of updated cash receipts journal of Hair Force

Aug 4 1,040
Aug 11 1,650
Aug 14 1,390
Aug 20 2,260
Aug 26 3,045
Aug 29 1,455
10,840

Extract of updated cash payments journal of Hair Force
Aug 1 Rent 1,200
Aug 4 1351 500
Aug 11 1352 175
Aug 11 1353 449
Aug 11 1354 3,005
Aug 11 1355 960
Aug 11 1356 200
Aug 20 1357 365
Aug 20 1358 911
Aug 20 1359 1,403
Aug 20 1360 771
Aug 27 1361 399
Aug 27 1362 1,967
Aug 29 1363 603
Aug 25 Genesis 222
Aug 29 Bank fees 18
13,148
Bank
1 August Opening balance 1,286 Dr
31 August Cash receipts CRJ1 10,840 12,126 Dr
31 August Cash payments CPJ1 13,148 1,022 Cr
(b) Bank Reconciliation of The Hair Force

as at 31 August
Balance as per bank statement 331
Add Outstanding deposit 1,455

1,786
1306 30
1351 500
1357 365
1358 911
1361 399
1363 603
2,808
Balance as per general ledger bank account 1,022 OD

7.12
(a) General journal Page 1
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
2012 $ $
Mar 2 Rent 6650 869.57
GST paid 2330 130.43
Bank 1100 1,000.00
rent paid by direct debit
Mar 4 Bank 1100 9.00

Subscriptions 6720 7.83
GST collected 2310 1.17
recorded as $43.20 instead of $34.20
Mar 17 Bank fees 6100 32.60

Bank 1100 32.60
bank charges
Mar 23 Accounts receivable 1200 48.00

Bank 1100 48.00
dishonoured cheque
The sale hasn’t been cancelled so accounts receivable is debited rather
than income and GST. At a later stage it may be necessary to write off
the $48 as a bad debt.
Mar 31 Bank 1100 9.50

Interest income 4500 9.50
interest income
(b) Bank
31 March Balance b/d 594.60 Dr
2 March Rent/GST GJ1 1,000.00 405.40 Cr
4 March Subs/GST GJ1 9.00 396.40 Cr
17 March Bank charges GJ1 32.60 429.00 Cr
23 March Acc receivable GJ1 48.00 477.00 Cr
31 March Interest GJ1 9.50 467.50 Cr

(c) Bank reconciliation of Total Vet Care
as at 31 March 2012
Balance as per bank statement 710.70
Add Outstanding deposit 357.00

1,067.70
520 130.40
527 1,306.30
529 98.50
1,535.20
Balance as per general ledger bank account 467.50 OD
7.13
(a) General journal Page 1
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
2012 $ $
Nov 10 Accounts receivable 1200 150.00
Bank 1100 150.00
dishonoured cheque
Nov 15 Bank 1100 500.00

Funds introduced 3150 500.00
funds introduced
Nov 22 Entertainment 6270 23.48

GST paid 2330 3.52
Bank 1100 27.00
recorded as $158 instead of $185
Nov 30 Bank charges 6100 43.50

Bank 1100 43.50
bank charges
(b) Bank

30 Nov Balance b/d 1,088.60 Dr
10 Nov Acc receivable GJ1 150.00 938.60 Dr
15 Nov Funds introduced GJ1 500.00 1,438.60 Dr
22 Nov Entertainment GJ1 27.00 1,411.60 Dr
30 Nov Bank charges GJ1 43.50 1,368.10 Dr
(c) Bank Reconciliation of Chen Yu

as at 30 November 2012
Balance as per bank statement 3,156.20
Add Outstanding deposit 1,006.00

4,162.20
2068 45.00
2080 2,250.50
2082 498.60
2,794.10
Balance as per general ledger bank account 1,368.10
7.14 Internal control systems can only help to prevent fraud, they cannot ensure that it
doesn’t occur. If a business has good controls, it is harder for employees to
commit fraud, but if two or more employees work together they can still get
around the internal controls. This is because separation of duties doesn’t help if
employees are working together.
7.15 One internal control rule is that all receipts should be banked intact. By paying
staff part of their wages from cash receipts this internal control rule is being
broken. It is possible to complete a weekly wages schedule and vary the amount
paid to staff by direct credit, or staff could be paid by internet transfer each week.
If staff members want to continue receiving part of their wages in cash then a
cheque should be cashed each week to pay the balance of the wages, rather than
using cash from the till. Using cash from the till runs the risk that both income
and wages will be incorrectly recorded in the financial statements.
7.16 Jack, bank reconciliations are necessary even with internet banking. There can be
differences between the bank ledger account and the bank statement for a number
of reasons:

• Automatic payments and bank fees may not have been recorded in the cash
journals.
• Cheques and deposits may not have been presented or deposited into the bank
before the statement date.
• A cheque or deposit could have been recorded incorrectly in the cash journals.
• A cheque deposited by the business may have been dishonoured.
• The bank may have made an error (not very common).
If bank reconciliations are not conducted there is a risk that you may not, for
example, realise that a cheque you wrote out some time ago has not yet been
presented. If that cheque is then presented you may go over your overdraft limit.
This may cause the bank to dishonour cheques or automatic payments and charge
you additional bank fees.
Errors made by either you in your accounting records or by the bank may not be
detected if bank reconciliations are not carried out on a regular basis.
If staff members know you do not conduct reconciliations there is a greater

temptation to commit fraud.
Some transactions will be first recorded on the bank statement, such as internet
transfers in, bank fees, bounced cheques, and so on. If you don’t complete bank
reconciliations these transactions may be overlooked in the accounting system.
The need for bank reconciliations has, if anything, increased with the greater
reliance on internet transfers and automatic banking transactions.
Just knowing your bank account balance does not give you enough information or
control.
7.17 Cash sales should be banked intact. This means that all cash receipts should be
banked, and none of the money received should be used to pay for expenses. If
this is not done there is risk that both income and expenditure will be incorrectly
recorded.
7.18 A business may decide to encourage customers to use EFTPOS to pay for
transactions, rather than pay by cash or cheque. If customers pay by cash the
business then has the problems of counting the money and physically banking it
into their account. They also have the risk of extra cash on hand, which may make
them a more likely target for robbery. If customers pay by cheque there is always
a risk that the cheque will bounce — that is, that the customer will have

insufficient funds in their bank account to cover the cheque. The business will be
able to re-present the cheque, but may incur additional bank fees, and it is
possible that the cheque will never clear. On the other hand, when payments are
made by EFTPOS the funds are automatically transferred into the business bank
account once a day.
7.19 This is not acceptable from an internal control perspective. If the cashier was
dishonest they could personally keep money received from a debtor, and then
write off the debt in Horizon Ltd’s books. Horizon Ltd would then have no way of
finding out that the cashier had taken the money because the account had been
written off. This illustrates clearly why the separation of duties is so important.
7.20 This situation is not ideal from an internal control perspective. If money went
missing the employer would have no idea who was responsible. If possible each
staff member should have their own cash register.

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Couper’s Blue, 163
Creole, The, 126
Crescent-spots, The, 86;
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Dark Wood-nymph, The, 138
Dash-wing, The, 119
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Diana, 74
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Southern, 179
Dreamy Dusky-wing, The, 205
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Dun Skipper, The, 218
Dusky-wings, The, 201;
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Funereal, 207;
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Northern, 201;
Petronius, 206;
Sleepy, 205;
Southern, 201
Dusted Skipper, 222
Dwarf, Yellow, 175;
Blue, 167
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Eastern Swallow-tail, The, 193
Eastern-tailed Blue, 166
Edwards’ Hair-streak, 152;
Marble-wing, 177
Eggs of butterflies, 27
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Brown, 155;
Hoary, 156
Emperor Butterflies, The, 114;
Buff, 117;
Red, 116;
Tawny, 116
Envelopes for holding butterflies, 45
Eufala Skipper, 216
Eye, The pearly, 126
Eyed Nymphs, The, 125
Fairy Yellow, The, 184

Falcate Orange-tip, The, 176
Faun, The, 93
Fawn-edged Skipper, 217
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Fiery Skipper, 215
Florida Blue-spot, The, 148
Florida White, The, 171;
Yellow, 183
Fritillary, The Great-Spangled, 75;
Gulf, 70;
Little, 80;
Meadow, 82;
Mexican, 72;
Regal, 73;
Silver-bordered, 81;
White Mountain, 81;
Variegated, 71
Funereal Dusky-wing, 207
Gemmed Brown, The, 128

Georgian Satyr, The, 128
Giant Skippers, The, 222
Giant Swallow-tail, The, 192
Goat-weed Butterfly, The, 121;
Morrison’s, 121
Godart’s Sulphur, 178
Golden-banded Skipper, The, 202
Golden Skipper, The, 211
Grass-nymph, The, 126, 127
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Purple Hair-streak, 149;
Southern
White, 172
Green White-spotted Hair-streak, 158
Grimy Skipper, 222
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Hackberry Butterfly, The, 115

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Hesperids, The, 199
Hoary-edge, The, 201
Hoary Elfin, The, 156
Hobomok Skipper, 221
Horace’s Dusky-wing, 207
Hunter’s Butterfly, 100
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Indian River Blue, 168
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Iowa Skipper, 220
Ithomiids, 22, 61, 64
Jars for poisoning insects, 42

Julia, 69
Juvenal’s Dusky-wing, 206
Karwinsky’s Beauty, 118

Katahdin Arctic, The, 141
Klug’s Dircenna, 66
Least, Checker-spot, 86;
Copper, 161;
Skipper, 210;
Wood-nymph, 139
Legs of butterflies, 15
Leonard’s Skipper, 213
Leopard-spots, The, 106
Leto, 74
Little Dun, The, 209
Little Metal-mark, The, 145
Little Sulphur, The, 183
Little Wood-satyr, The, 129
Long-dash, The, 214
Long-tailed Skipper, The, 200
Lorquin’s Admiral, 113
Lucilius’ Dusky-wing, 205
Lycaste Butterfly, 65
Macglashan’s Checker-spot, 84
Macoun’s Arctic, 142
Magnolia Swallow-tail, The, 193
Malachites, The, 123;
Pearly, 124
Many-spot, The, 146
Marble-wings, The, 177;
Edwards’, 177;
Rosy, 177
Marine Blue, 169
Martial’s Dusky-wing, 207
Meadow, Crescent-spot, The, 88;
Fritillary, 82
Mead’s Satyr, 138
Metal-marks, The, 16, 58, 144;
Little, 145;
Northern, 145
Mexican Yellow, The, 183
Milbert’s Tortoise-shell, 98
Milkweed Butterfly, 36
Mimic, The, 109
Mohave Sooty-wing, The, 204
Monarch, The, 63
Mormons, The, 145;
Palmer’s, 145
Morrison’s Goat-weed Butterfly, 121
Mountain Silver-spot, The, 78;
Swallow-tail, 196
Mourning Cloak, The, 97
Mulberry-wing, The, 219
Mustard White, The, 173
Nets, for taking butterflies, 40

Newfoundland Swallow-tail, The, 195
New Mexican Sooty-wing, The, 204
Northern Dusky-wing, The, 201
Northern Metal-Mark, The, 145
Nova Scotian, The, 141
Ochre Ringlet, The, 131

Ocola Skipper, 216
Olive Hair-streak, 154
Orange-banded Red, The, 118
Orange-margined Blue, The, 164
Orange, Cadmium, 185
Orange, Small, 182
Orange Sulphur, The, 181
Orange-tips, The, 175;
Falcate, 176;
Lucas, 177;
Western, 176
Pacific Tiger, 191

Painted Crescent-spot, The, 89
Painted Lady, The, 99, 102
Palatka Skipper, 218
Palmer’s Mormon, 145
Pamphilids, The, 208
Papaw Butterfly, The, 187
Parnassians, The, 185
Parnassian, Colorado, 186
Patch-spots, The, 91
Peacock Butterflies, 102
Peacock, The White, 104
Pearl Crescent, The, 87
Pearly Eye, The, 126
Pearly Malachite, The, 124
Peck’s Skipper, 215
Pepper-and-salt Skipper, 209
Petronius’ Dusky-wing, 206
Pinching butterflies to disable them, 43
Pins, insect, 47
Pipe-vine Swallow-tail, The, 197
Plain Ringlet, The, 131
Poey’s Crescent-spot, 90
Pontiac’s Skipper, 217
Proboscis of butterflies, 14
Purple, The Banded, 112
Purple, The Red-spotted, 111
Purple-wing, The Dingy, 105
Purplish Copper, The, 162
Pygmy Blue, 167
Queen, The, 64
Question-sign, The, 93
Reakirt’s Satyr, 139

Red Admiral, The, 99, 100
Red Emperor, The, 116
Red-margined Blue, 168
Red, The Orange-banded, 118
Red Satyr, The, 130
Red-spotted Purple, The, 111
Red-streaked Alpine, The, 133
Reds, The Banded, 117
Reef Butterfly, The, 197
Relaxing dried butterflies, 52
Rhodope, 80
Ridings’ Satyr, 134
Ringlets, The, 130
Ringlet, The Ochre, 131;
The Plain, 131
Roadside Skipper, The, 208
Rosy Marble-wing, The, 117
Sachem, The, 214

Satyrs, The, 61, 124;
Carolinian, 129;
Georgian, 128;
Mead’s, 138;
Reakirt’s, 139;
Red, 130;
Ridings’, 134;
Scudder’s, 135
Scales on wings of butterflies, 10
Scudder’s, Blue, 164;
Satyr, 135
Setting blocks, 47
Silver-spot, The Mountain, 78
Sisters, The, 114;
Californian, 114
Skippers, The, 22, 58, 198;
Aaron’s, 220;
Araxes, 199;
Arctic, 209;
Brazilian, 216;
Broad-winged, 219;
Canadian, 211;
Cobweb, 212;
Dun, 218;
Dusted, 222;
Eufala, 216;
Fawn-edged, 217;
Fiery, 215;
Giant, 222;
Golden, 211;
Golden-banded, 202;
Grimy, 222;
Grizzled, 203;
Hoary-edge, 201;
Hobomok, 221;
Indian, 212;
Iowa, 220;
Least, 210;
Leonard’s, 213;
Long-tailed, 200;
Ocola, 216;
Palatka, 218;
Peck’s, 215;
Pepper-and-salt, 209;
Pontiac’s, 217;
Red-tailed, 199;
Roadside, 208;
Silver-spotted, 200;
Tessellated, 202;
Uncas’, 213;
Vernal, 218;
Wisconsin, 212;
Woven-winged, 209;
Wright’s, 211;
Yucca, 223;
Zabulon, 221
Sleepy Dusky-wing, 205
Small, Orange, The, 182;
Wood-nymph, 137
Snout-butterflies, The, 61, 142, 143;
Common, 143
Sooty-wings, The, 203;
Catullus’, 203;
Common, 203;
Hayhurst’s, 204;
Mohave, 204;
New Mexican, 204
Southern, Dog-face, 179;
Dusky-wing, 201;
Hair-streak, 150;
Wood-nymph, 136
Spangled-Nymphs, The, 127
Spice-bush Swallow-tail, The, 193
Striped Hair-streak, The, 154
Sulphurs, The, 179;
Common, 180;
Cloudless, 178;
Godart’s, 178;
Little, 183;
Great, 177;
Orange, 181
Swallow-tails, The, 58, 170, 186;
Eastern, 193;
Giant, 192;
Magnolia, 193;
Mountain, 196;
Newfoundland, 195;
Pipe-vine, 197;
Pacific Tiger, 191;
Spice-bush, 193;
Three-tailed, 192;
Tiger, 188;
Two-tailed, 191;
Western, 196;
White-striped
Tiger, 191
Tawny Emperor, The, 116
Tessellated Skipper, The, 202
Texan Crescent-spot, The, 90
Texas, Bag-vein, The, 106;
Hair-streak, 151
Thistle-butterfly, The, 102
Thorax of butterfly, 15
Three-tailed Swallow-tail, 192
Tiger, Pacific, 191
Tiger Swallow-tail, The, 191
Toper, The, 95
Tortoise-shells, The, 96;
Compton, 98;
Milbert’s, 98
Tropic Queens, The, 108
Two-tailed Swallow-tail, 191
Uncas’ Skipper, 213
Varied Blue, 169

Vernal Skipper, 218
Viceroy, The, 103
Violet-wings, The, 104
Waiter, The, 108

Western, Swallow-tail, The, 196;
Tailed Blue, 166;
Orange-tip, 176
West Indian Blue, 167
Whirlabout, The, 213
Whites, The, 171;
Cabbage, 173;
Common, 172;
Florida, 171;
Great Southern, 172;
Mustard, 173
White Admirals, The, 110
White-M Hair-streak, The, 149
White Mountain Butterfly, The, 141
White Mountain Fritillary, The, 81
White Peacock, The, 104
White-skirted Calico, The, 123
White-striped Tiger Swallow-tail, 191
Wings of butterflies, 16
Wisconsin Skipper, The, 212
Wittfeld’s Hair-streak, 151
Wood-nymphs, The, 135;
Clouded, 137;
Common, 136;
Dark, 138;
Least, 139;
Small, 137;
Southern, 136
Wood-satyr, The Little, 129
Woven-winged Skipper, 209
Wright’s Skipper, 211
Yellows, The, 181;

Dwarf, 175;
Fairy, 184;
Florida, 183;
Gulf, 183;
Mexican, 183
Yucca Skipper, 223
Zabulon Skipper, 221

Zebra, The, 67
INDEX OF FAMILIES, SUBFAMILIES, GENERA,

AND SPECIES, ACCORDING TO THEIR
SCIENTIFIC OR LATIN NAMES
aaroni, Phycanassa, 220
acadica, Thecla, 153
accius, Lerema, 222
Achalarus, genus, 201;
cellus, 202;
lycidas, 201
acheronta, Cœa, 119
acmon, Lycæna, 168
Adelpha, californica, 114
Ageronia, feronia, 123;
fornax, 123
Aganisthos, odius, 119
ajax, Papilio, 187
aliaska, Papilio, 195
alicia, Chlorippe, 117
alope, Satyrus, 137
alpheus, Pholisora, 204
Amblyscirtes, genus, 208;
samoset, 209;
textor, 209;
vialis, 10, 208
ammon, Lycæna, 168
amymone, Cystineura, 106
amyntula, Lycæna, 166
Anartia, genus, 103;
jatrophæ, 104
Ancyloxypha, genus, 210;
numitor, 210
andria, Pyrrhanæa, 121
Anosia, genus, 62, 63;
berenice, 64;
plexippus, 10, 20, 30, 36, 63
antiopa, Vanessa, 97
aphrodite, Argynnis, 75
Apodemia, genus, 145;
palmeri, 145
araxes, Pyrrhopyge, 199
Argynnis, genus, 20, 72;
aphrodite, 10, 75;
atlantis, 78;
callippe, 79;
cybele, 75;
diana, 74;
idalia, 10, 73;
leto, 74;
rhodope, 80
arthemis, Basilarchia, 112
Arthropoda, Subkingdom, 12
aster, Lycæna, 163
asterias, Papilio, 195
asterius, Papilio, 195
astyanax, Basilarchia, 111
atala, Eumæus, 148
atalanta, Pyrameis, 100
Atalopedes, genus, 214;
huron, 214
atlantis, Argynnis, 78
Atrytone, genus, 220;
hobomok, 221;
pocohontas, 221;
vitellius, 220;
zabulon, 221
attalus, Erynnis, 212
augustus, Thecla, 155
autolycus, Thecla, 151
ausonides, Euchloë, 176
bachmani, Libythea, 143

Basilarchia, genus, 110;
arthemis, 112;
astyanax, 10, 111;
disippus, 30, 113;
lorquini, 113;
Weidemeyeri, 112
batesi, Phyciodes, 88
bathyllus, Thorybes, 201
behri, Thecla, 158
bellona, Brenthis, 82
berenice, Anosia, 64
borealis, Charis, 145
Brenthis, genus, 80;
bellona, 82;
montinus, 81;
myrina, 81
brettus, Thymelicus, 213
brevicauda, Papilio, 195
brizo, Thanaos, 205
bryoniæ, Pieris, 173
cænius, Charis, 145

cæsonia, Meganostoma, 179
calanus, Thecla, 153
californica, Adelpha, 114
Callicore, genus, 106;
clymena, 107
callippe, Argynnis, 79
Calpodes, genus, 216;
ethlius, 216
camillus, Phyciodes, 88
canthus, Satyrodes, 127
cardui, Pyrameis, 102
Catopsilia, genus, 177;
eubule, 178
catullus, Pholisora, 203
cellus, Achalarus, 202
celtis, Chlorippe, 115
centaureæ, Hesperia, 203
Ceratinia lycaste, 65
chalcedon, Melitæa, 84
Charis, genus, 144;
borealis, 145;
cænius, 145
charithonius, Heliconius, 67
charon, Satyrus, 138
Chlorippe, genus, 114;
alicia, 117;
celtis, 115;
clyton, 116;
flora, 116
Chrysophanus, genus, 160;
epixanthe, 161;
helloides, 162;
hypophlæus, 161;
thoë, 161;
xanthoides, 160
claudia, Euptoieta, 71
clymena, Callicore, 107
clytie, Thecla, 159
clyton, Chlorippe, 116
Cœa, genus, 119;
acheronta, 119
cœnia, Junonia, 103
Cœnonympha, genus, 130;
inornata, 131;
ochracea, 131
Colænis, genus, 69;
delila, 69;
julia, 69
Colias, genus, 179;
eurytheme, 181;
keewaydin, 181;
philodice, 180
comma, Grapta, 93
comyntas, Lycæna, 166
Copœodes, genus, 211;
procris, 211;
wrighti, 211
coresia, Timetes, 108
couperi, Lycæna, 163
creola, Debis, 126
cresphontes, Papilio, 192
crysalus, Thecla, 150
cybele, Argynnis, 75
Cystineura, genus, 105;
amymone, 106
damon, Thecla, 154

daunus, Papilio, 191
Debis, genus, 125;
creola, 126;
portlandia, 126
delia, Terias, 183
delila, Colænis, 69
diana, Argynnis, 74
Dione vanillæ, 70
dionysius, Neominois, 135

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Accounting Practices The New Zealand

Context 3rd Edition McIntosh Solutions

Company Accounting Australia New Zealand 5th Edition

New Zealand Financial Accounting 6th Edition Deega Test

Moral Issues in Business Australia New Zealand 3rd

Company Accounting Australia New Zealand 5th Edition

Introduction to Language Australia and New Zealand 8th

Business Statistics Australia New Zealand 7th Edition

Business statistics Australia New Zealand 6th Edition

Campbell Biology Australian and New Zealand 11th

7.2 General journal Page 1

June 30 Printing and stationery 6600 13.91

7.3 General journal Page 1

April 30 Cleaning and rubbish 6120 31.39

© Pearson Education New Zealand 2011

New and Used Furniture

Sept 1 Coffee & biscuits 8.90 1.16 7.74

Sept 4 Reimbursement -5.00 -5.00

Sept 5 Envelopes 5.80 0.76 5.04

47.70 6.07 8.43 10.44 13.04 5.48 4.24 0.00

© Pearson Education New Zealand 2011

© Pearson Education New Zealand 2011

© Pearson Education New Zealand 2011

7.8 A bank reconciliation

• reconciles the bank balance shown in the business’s accounting records at a

© Pearson Education New Zealand 2011

Cash payments journal

© Pearson Education New Zealand 2011

Credit balance as per bank statement 105.90 OD

Add Outstanding deposits

It is common for people to find bank reconciliations confusing when the

Aug 30 Rent 6650 956.52

Aug 31 Bank fees 6100 40.00

© Pearson Education New Zealand 2011

(c) Bank reconciliation of Paul Peoples

Balance as per bank statement 1,699.50

Add Outstanding deposit 1,306.10

Extract of updated cash receipts journal of Hair Force

© Pearson Education New Zealand 2011

(b) Bank Reconciliation of The Hair Force

Balance as per bank statement 331

Add Outstanding deposit 1,455

© Pearson Education New Zealand 2011

Mar 4 Bank 1100 9.00

Mar 17 Bank fees 6100 32.60

Mar 23 Accounts receivable 1200 48.00

Mar 31 Bank 1100 9.50

© Pearson Education New Zealand 2011

Balance as per bank statement 710.70

Add Outstanding deposit 357.00

Nov 15 Bank 1100 500.00

Nov 22 Entertainment 6270 23.48

Nov 30 Bank charges 6100 43.50

© Pearson Education New Zealand 2011

(c) Bank Reconciliation of Chen Yu

Balance as per bank statement 3,156.20

Add Outstanding deposit 1,006.00

© Pearson Education New Zealand 2011

• A cheque deposited by the business may have been dishonoured.

• The bank may have made an error (not very common).

If staff members know you do not conduct reconciliations there is a greater

© Pearson Education New Zealand 2011

© Pearson Education New Zealand 2011

Dagger-wings, The, 107