Prepare a ledger balance by using columnar petty cash books

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Refer the data given below to prepare a ledger balance −

						Analysis columns					Cr
Receipt	Folio	Date	Particulars	VN	Total	Postage	Stationary	Travelling expenses	Office expenses	Ledger folio	Ledger account
15000	CB	Mar1	Cash
		Mar3	Bus fare	1	1200			1200
		Mar5	stamps	2	800	800
		Mar 10	Stationary	3	2200		2200
		Mar 15	Office messenger	4	2800				2800
		Mar 17	Mr. V	5	3800					PL1	3800
		Mar 18	telegrams	6	900	900
		Mar 23	Train fares	7	2100			2100
		Mar 24	Carbon papers	8	700		700
		Mar 27	Office expenses	9	1150				1150
15650		Jan 31	Cash		15650	1700	2900	3300	3950		3800
					15000
		Jan 31	Balance		30620

Solution

Given below is the ledger balance as on March 31 2011, by using the columnar petty cash book −

General ledger as on 31.03.2011

Debit Credit
	Postage account	Pg1	Amount
31.03.2011	Petty cash	PCB1	1700

Debit Credit
	Stationery account	Pg2	Amount
31.03.2011	Petty cash	PCB1	2900

Debit Credit
	Travelling expenses	Pg3	Amount
31.03.2011	Petty cash	PCB1	3300

Debit Credit
	Office expenses account	Pg1	Amount
31.03.2011	Petty cash	PCB1	3950

Nagasravan Tamma

Updated on 09-Jul-2021 13:07:05

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