DEPARTMENT OF TECHNICAL

EDUCATION :: AP
Name : K.HANUMANTHA RAO
Designation : Head of Section
Branch : Commercial & Computer Practice (CCP)
Institute : GPW, Guntur
Year/Sem : I Yr
Subject : ACCOUNTANCY-I
Sub-Code : CCP-102
Topic : CASH BOOK
Duration : 50 minutes
Sub Topic : Petty Cash Book Exercise -2
Teaching Aids : PPT, ANIMATIONS

CCP102.73 1
 DEPARTMENT OF TECHNICAL
EDUCATION :: AP
Name : K.HANUMANTHA RAO
Designation : Head of Section
Branch : Commercial & Computer Practice (CCP)
Institute : GPW, Guntur
Year/Sem : I Yr
Subject : ACCOUNTANCY-I
Sub-Code : CCP-102
Topic : CASH BOOK
Duration : 50 minutes
Sub Topic : Petty Cash Book Exercise -2
Teaching Aids : PPT, ANIMATIONS

CCP102.73 2
 Objectives

On completion of this class you will be able to:

 Work out problems on Analytical Petty Cash Book

CCP102.73 3
Exercise 4: Prepare a Petty Cash Book from the
following particulars
2005
Oct 1 Opening balance Rs.1000
’’ 2 Postage Rs.100
’’ 6 Stationery Rs.150
’’ 7 Telegrams Rs.100
’’ 8 Conveyance Rs.100
’’ 10 Transport Rs.200
’’ 12 Wages paid to sweeper Rs.150

CCP102.73 4
2006 Oct 1 Opening balance Rs.1,000

 Cash comes in
 Record on the debit side i.e., ‘Cash received’ column of the
 Petty Cash Book

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Petty Cash Book

Analysis of expenses
Cash Vouc Total
partic statio conv
recei LF date ulars
her paym posta telegr trans
ved no ents nery evan
ge ams port
ce

2005 To
1000 oct1 cash

CCP102.73 6
2006 Oct 2 Postage Rs.100

 Cash goes out

 Record on credit side of the petty cash book i.e.,
in ‘Total Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

CCP102.73 7
Petty Cash Book

Analysis of expenses
Cash Total
partic Vouch statio
receiv LF date ulars er no
paym posta telegr conve transp
ed ents nery
ge ams vance ort

2005 To
1000 oct1 cash
2 By
Posta 100 100
ge

CCP102.73 8
2006 Oct 6 Stationery Rs.150

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

CCP102.73 9
Petty Cash Book

Analysis of expenses
Cash Total
partic Vouch statio
receiv LF date ulars er no
paym posta telegr conve transp
ed ents nery
ge ams vance ort

2005 To
1000 oct1 cash
2 By
Posta 100 100
ge 150
By
6 statio 150
nery

CCP102.73 10
2006 Oct 7 Telegrams Rs.100

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

CCP102.73 11
Petty Cash Book

Analysis of expenses
Cash Vouc Total
partic statio tran
recei LF date ulars
her paym posta telegr conve w
ved no ents nery spor
ge ams vance ages
t

2005 To
1000 oct1 cash
2 By
Posta 100 100
ge 150
By
6 statio 150
nery
7 By 100 100
telegr
ams

CCP102.73 12
2006 Oct 8 Conveyance Rs.100

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’
 column

CCP102.73 13
 Petty Cash Book
Analysis of expenses
Cash Total
partic Vouch statio
receiv LF date ulars er no
paym posta telegr convev trans wage
ed ents nery
ge ams ance port s

2005 To
1000 oct1 cash
2 By
Posta 100 100
ge 150
By
6 statio 150
nery
7 By 100 100
telegr 100
ams
8 By 100
conve
yance

CCP102.73 14
2006 Oct 10 Transport Rs.200

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’ column

CCP102.73 15
Petty Cash Book
Analysis of expenses
Cash Total
partic Vouch statio
receiv LF date ulars er no
paym posta telegr convev trans wage
ed ents nery
ge ams ance port s

2005 To
1000 oct1 cash
2 By
Postag 100 100 150
e
By
6 station 150
ery
7 By 100 100
telegra 100
ms 200
8 By 100
convey
ance
10
BY
transpo 200
rt

CCP102.73 16
2006 Oct 12 Wages paid to sweeper Rs.150

 Cash goes out

 Record on credit side of the petty cash book i.e., in ‘Total
 Payments’ column
 Enter the same amount in the related ‘Analysis of
Expenses’column

CCP102.73 17
 Petty Cash Book
Analysis of expenses
Cash Vouc Total
partic statio
receiv LF date ulars
her paym posta telegr convev trans w
ed no ents nery
ge ams ance port ages

2005 To
1000 oct1 cash
2 By
Postag 100 100 150
e
By
6 statione 150
ry
7 By 100 100
telegra 100
ms 200
8 By 100 150
convey
ance
10
BY
transpo 200
rt
12 BY
wages 150

CCP102.73 18
 Petty Cash Book
Analysis of expenses
Cash Total
L Vouch statio
receiv date particulars
er no
paym
posta telegr convev trans wage
ed F ents nery
ge ams ance port s

1000 2005 1 To cash

Oct 2 By Postage 100 100
6 By stationery 150 150
7 By telegrams 100 100
8 By conveyance 100 100
10 BY transport 200 200
12 BY wages 150 150

31 By balance/cd 200

1000 1000 100 150 100 100 200 150

200 Nov1 To balanceb/d

800 To bank

CCP102.73 19
Summary

 Cash/ Cheque received from the head cashier are

recorded on the debit side i.e., ‘Cash Received’
column of the Petty cash book

 Expenses paid are recorded on the credit side i.e., ‘Total

Payments’ column of the Petty cash book and also in

the related ‘Analysis of expenses’ column

CCP102.73 20
 Quiz

1. Conveyance Rs.100 recorded in

(a) ‘Total Payments’ column of Petty Cash Book

(b) ‘Cash received’ column of Petty Cash

Book

(c) None of the above

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2. Stationery paid Rs.150 recorded in

(a) ‘Total Payments’ column of Petty Cash Book

(b) ‘Cash received’ column of Petty Cash

Book

(c) None of the above

CCP102.73 22
 Frequently Asked Questions
2.Prepare a petty Cash Book from the following information

2005
Jan 1 Cash Received from cashier Rs.500
’’ 2 Paid for transport Rs.200
’’ 3 Paid for postage & telegram Rs.100
’’ 4 Staff welfare expenses Rs.50
’’ 5 Paid for stamps Rs.50

ANS: Cash Balance Rs.100

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Thank You

CCP102.73 24