Recording of Transactions – II – Petty Cash Book Solutions

This page contains the CBSE accountancy class 11 chapter Recording of Transactions – II notes. You can find the questions/answers/solutions for the chapter 4 of CBSE class 11 accountancy in this page. So is the case if you are looking for CBSE class 11 Commerce related topic Recording of Transactions – II
This page contains solutions to Simple cash book numerical questions for the chapter 4 Recording of Transactions – II. If you’re looking for solutions to other theoretical questions or other book related numerical questions solutions, you can find them at
  1. Theoretical Questions Solutions
  2. Simple Cash Book Numerical Questions Solutions
  3. Bank Column Cash Book Numerical Questions Solutions
  4. Other Subsidiary Books Numerical Questions Solutions
  5. Recording, Posting and Balancing Numerical Questions Solutions
Petty Cash Book – Numerical Problems
Prepare petty cash book from the following transactions. The imprest amount is Rs.2,000.

2014 January  
01 Paid cartage 50
02 STD charges 40
02 Bus fare 20
03 Postage 30
04 Refreshment for employees 80
06 Courier charges 30
08 Refreshment of customer 30
10 Cartage 35
15 Tax fare to manager 70
18 Starionery 65
20 Bus fare 10
22 Fax charges 30
25 Telegrams charges 35
27 Postage stamps 200
29 Repair on furniture 105
30 Laundry expenses 115
31 Miscellaneous expenses 100





Petty Cash Book
Amount
Received
Date Particulars Voucher
No.
Amount
Paid
Analysis of Payments Remarks
2014
May
    Postage Telephone
& Telegram
Conveyance Stationery Misc.
  2014                  
2000 01 Jan Cash received                
  01 Jan Cartage   50     50      
  02 Jan STD Charges   40   40        
  02 Jan Bus fare   20     20      
  03 Jan Postage   30 30          
  04 Jan Refreshments   80         80  
  06 Jan Courier Charges   30 30          
  08 Jan Refreshments   50         50  
  10 Jan Cartage   35     35      
  15 Jan Taxi fare   70     70      
  18 Jan Staionery   65       65    
  20 Jan Bus fare   10     10      
  22 Jan Fax   30   30        
  25 Jan Telegram Charges   35   35        
  27 Jan Postage   200 200          
  29 Jan Furniture Repair   105         105  
  30 Jan Laundry   115         115  
  31 Jan Misc   100         100  
        1065 260 105 185 65 450  
  31 Jan Balance c/d   935            
2,000       2,000            
935 01 Feb Balance b/d                
1,065 01 Feb Cash received                
Record the following transactions during the week ending Dec.30, 2014 with a weekly imprest Rs.500

2014 December  
24 Stationery 100
25 Bus fare 12
25 Cartage 40
26 Taxi fare 80
27 Wages to casual labour 90
29 Postage 80





Petty Cash Book
Amount
Received
Date Particulars Voucher
No.
Amount
Paid
Analysis of Payments Remarks
2014
Dec
    Postage Telephone
& Telegram
Conveyance Stationery Misc.
  2014                  
500 24 Dec Cash Received                
  24 Dec Stationery   100       100    
  25 Dec Bus Fare   12     12      
  25 Dec Cartage   40     40      
  26 Dec Taxi Fare   80     80      
  27 Dec Wages   90         90  
  27 Dec Postage   80 80          
        402 80   132 100 90  
  27 Dec Balance c/d   98            
500       500            
98 28 Dec Balance b/d                
402 28 Dec Cash recieved                

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You might also want to refer the following pages.

  1. Introduction to Accounting
  2. Theory Base of Accounting
  3. Recording of Transactions – I