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How to prepare columnar petty cash book?
Refer the data given below−
Transactions (Year 2015) (*in rupees)
Jan 1 Received cash float 25000
Jan 3 Paid for bus fare 1500
Jan 5 Bought stamps 1000
Jan 10 Paid for stationary 2800
Jan 15 Paid office messenger 2200
Jan 17 Paid to Mr. V 3200
Jan 18 Paid for telegrams 800
Jan 23 Paid for train fares 1750
Solution
The solution for columnar petty cash book as per the above mentioned data is as follows −
| | | | | | Analysis columns | | Cr | |||
Receipt | Folio | Date | Particulars | VN | Total | Postage | Stationary | Travelling expenses | Office expenses | Ledger folio | Ledger account |
25000 | CB | Jan1 | Cash | | | | | | | | |
| | Jan 3 | Bus fare | 1 | 1500 | | | 1500 | | | |
| | Jan 5 | stamps | 2 | 1000 | 1000 | | | | | |
| | Jan 10 | Stationary | 3 | 2800 | | 2800 | | | | |
| | Jan 15 | Office messenger | 4 | 2200 | | | | 2200 | | |
| | Jan 17 | Mr. V | 5 | 3200 | | | | | PL1 | 3200 |
| | Jan 18 | telegrams | 6 | 800 | 800 | | | | | |
| | Jan 23 | Train fares | 7 | 1750 | | | 1750 | | | |
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