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- Preparation of a Petty Cash Book
Record the following in the petty cashbook of Mr A. Ajayi, showing analysis columns for postage, stationery, travelling expenses, carriage and sundry expenses.
| ₦ : K | ||
| Aug 1 | Petty cash balance at hand | 120 000.00 |
| Aug 3 | Paid bus fare | 2 250.00 |
| Aug 7 | Paid postage | 3 100.00 |
| Aug 9 | Bought ink | 4 500.00 |
| Aug 11 | Paid postage | 500.00 |
| Aug 17 | Paid bus fare | 4 000.00 |
| Aug 22 | Paid window cleaner | 4 000.00 |
| Aug 24 | Office cleaner’s wages | 10 000.00 |
| Aug 30 | Paid bus fare | 4 200.00 |
Show the balance at hand as at 30 August.
Solution:
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