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Prepare a ledger balance by using columnar petty cash books
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 |
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