Page 20 - NOTES- CASH BOOK

Recording of Transactions - II 113

Books of Samaira Traders
Journal

Date Particulars L.F. Debit Credit
Amount Amount
Rs. Rs.
2017
May 01 Petty cash A/c Dr. 2,000
To Cash A/c 2,000
(Cash paid to petty cashier)
May 31 Postage A/c Dr. 325
Telephone & Telegram A/c Dr. 121
Conveyance A/c Dr. 349
Stationary A/c Dr. 390
Miscellaneous expenses A/c Dr. 302
To Petty cash A/c 1,487
(Petty expenses posted to petty
cash account)
Petty cash A/c Dr. 1,487
To Cash A/c 1,487
(Cash paid to petty cashier)

Petty Cash Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017 2017
May 01 Cash 2,000 May 31 Sundries as 1,487
per petty cash
book
May 31 Balance c/d 513
2,000 2,000
Jun. 01 Balance b/d 513
Jun. 01 Cash 1,487

Books of Samaria Traders
Postage Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
May 31 Petty cash 325

Telephone and Telegram Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
May 31 Petty cash 121

2018-19