Prepare an Analytical Petty Cash Book on the Imprest System from the following:
2020
Jan
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan
Jan.
Jan.
11 Received for Petty Cash ......
2 Paid Metro fare .......
2 Paid cartage.....
3 Paid for postage.....
3 Paid wages for casual labourers.....
4 Paid for stationery
4 Paid auto charges.............
5 Paid for repairs of chairs.......
5 Paid Bus fare ......
5 Paid Cartage....
6 Paid for Postage
6 Paid for Conveyance charges
6
Paid Cartage...
6 Paid telephone bill............
₹
10,000
50
250
500
600
400
200
1,500
100
400
700
300
300
200
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Preparation of Analytical Petty Cash Book on the Imprest System
Explanation:
An Analytical Petty Cash Book has 2 sides. left side is used for recording receipts of cash and right side is used for recording payments. In this cash book, a separate column is provided for recording a particular item of expenditure. When petty expense is recorded on the right side total payments column, same amount is also recorded in the appropriate expense column.
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