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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 |
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|
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 |
Updated on: 2021-07-09T13:07:05+05:30
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