Prepare a ledger balance by using columnar petty cash books

Banking & FinanceFinance ManagementGrowth & Empowerment

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
raja
Published on 09-Jul-2021 13:07:05
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