DEPARTMENT OF TECHNICAL EDUCATION

ANDHRA PRADESH

Name : K.HANUMANTHA RAO

Designation : Head of Section
Branch : Commercial & Computer Practice
(CCP)
Institute : GPW/Guntur
Year/Sem : I Yr
Subject : ACCOUNTANCY-I
Sub-Code : CCP-102
Topic : CASH BOOK
Duration : 50 minutes
Sub Topic : Petty Cash Book Exercise -1
Teaching Aids : PPT, ANIMATIONS
CCP102.70 1
Objectives

On completion of this class you will be able to :

 Work out problems of Analytical Petty Cash Book

CCP102.70 2
Exercise 1: Prepare an analytical petty cash book from
the following on imprest system
2006
Jan 1 Cheque received from the head cashier
Rs.200.00
’’ 5 Postal stamps Purchased Rs.10.00
’’ 6 Bought stationery Rs.24.00
’’ 7 Carriage Rs.6.00
’’ 10 Tips paid to servants Rs.3.00
’’ 12 Telegrams Rs.10.00
’’ 15 Taxi hire Rs.10.00
’’ 19 Paid to Ramu Rs.5.50
’’ 20 Tea to staff Rs.6.00
CCP102.70 3
 2006 Jan 1 Cheque received from the head cashier
Rs.200.00
 Cash comes in
 Record on the debit side i.e., ‘Cash received’ column of the
Petty Cash Book
Analytical Petty Cash Book
Cash L Date Particulars Voucher Total Analysis of expenses
Received F No Payme
Postage Stationary Carriage Petty Travell Personal R
Rs nts
Rs Rs Rs exp ing Rs Rs s
Rs
Rs

200.00 2006 To Bank

Jan 1

CCP102.70 4
 2006 Jan 5 Postal stamps Purchased Rs.10.00
 Cash goes out
 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of Expenses’
column
Analytical Petty Cash Book
Cash L Date Particulars Voucher Total Analysis of expenses
Received F No Payme
Postage Stationary Carriage Petty Travelling Personal R
Rs nts
Rs Rs Rs exp Rs Rs s
Rs
Rs

200.00 2006
Jan 1 To Bank
5 By
Postage 10.00 10.00

CCP102.70 5
 2006 Jan 6 Bought Stationery Rs.24.00
 Cash goes out
 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of Expenses’
Column
Analytical Petty Cash Book
Cash L Date Particulars Voucher Total Analysis of expenses
Received F No Payme
Postage Stationary Carriage Petty Travelling Personal R
Rs nts
Rs Rs Rs exp Rs Rs s
Rs
Rs

200.00 2006
Jan 1 To Bank
5 By
Postage 10.00 10.00
6 By
Stationary 24.00 24.00

CCP102.70 6
 2006 Jan 7 Carriage Rs.6.00
 Cash goes out
 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of Expenses’
column
Analytical Petty Cash Book
Cash L Date Particulars Voucher Total Analysis of expenses
Received F No Payme
Postage Stationary Carriage Petty Travelling Personal R
Rs nts
Rs Rs Rs exp Rs Rs s
Rs
Rs

200.00 2006
Jan 1 To Bank
5 By
Postage 10.00 10.00
6 By
Stationary 24.00 24.00
By
7
carriage
6.00 6.00

CCP102.70 7
 2006 Jan 10 Tips paid to servants Rs.3.00
 Cash goes out
 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of Expenses’
column Analytical Petty Cash Book
Cash L Date Particulars Voucher Total Analysis of expenses
Received F No Payme
Postage Stationary Carriage Petty Travelling Personal R
Rs nts
Rs Rs Rs exp Rs Rs s
Rs
Rs

200.00 2006
Jan 1 To Bank
5 By
Postage 10.00 10.00
6 By
Stationary 24.00 24.00
By
7
carriage
6.00 6.00
By Tips
10 3.00 3.00

CCP102.70 8
 2006 Jan 12 Telegrams Rs.10.00
 Cash goes out
 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of Expenses’
column
Analytical Petty Cash Book
Cash L Date Particulars V Total Analysis of expenses
Received F ouc Payme
Postage Stationary Carriage Petty Travelling Personal R
Rs her nts
Rs Rs Rs exp Rs Rs s
No Rs
Rs

200.00 2006
Jan 1 To Bank
5 By Postage 10.0 10.00
6 By Stationary 24.00 24.00
7 By carriage 6.00 6.00
10 By Tips 3.00 3.00
12 By Telegrams 10.00 10.00

CCP102.70 9
 2006 Jan 15 Taxi hire Rs.10.000
 Cash goes out
 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of Expenses’

column Analytical Petty Cash Book

Cash L Date Particulars V Total Analysis of expenses
Received F ouc Payme
Postage Stationary Carriage Petty Travelling Personal R
Rs her nts
Rs Rs Rs exp Rs Rs s
No Rs
Rs

200.00 2006
Jan 1 To Bank
5 By Postage 10.0 10.00
6 By Stationary 24.00 24.00
7 By carriage 6.00 6.00
10 By Tips 3.00 3.00
12 By Telegrams 10.00 10.00
15 By Taxi Hire 10.00 10.00

CCP102.70 10
 2006 Jan 19 Paid to Ramu Rs.5.50
 Cash goes out
 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of Expenses’

column Analytical Petty Cash Book

Cash L Date Particulars V Total Analysis of expenses
Received F ouc Payme
Postage Stationary Carriage Petty Travelling Personal R
Rs her nts
Rs Rs Rs exp Rs Rs s
No Rs
Rs

200.00 2006
Jan 1 To Bank
5 By Postage 10.0 10.00
6 By Stationary 24.00 24.00
7 By carriage 6.00 6.00
10 By Tips 3.00 3.00
12 By Telegrams 10.00 10.00
15 By Taxi Hire 10.00 10.00
19 By Ramu 5.50 5.50

CCP102.70 11
 2006 Jan 19 Tea to staff Rs.6.00
 Cash goes out
 Record on credit side of the petty cash book i.e., in ‘Total
Payments’ column
 Enter the same amount in the related ‘Analysis of Expenses’

column Analytical Petty Cash Book

Cash L Date Particulars V Total Analysis of expenses
Received F ouc Payme
Postage Stationary Carriage Petty Travelling Personal R
Rs her nts
Rs Rs Rs exp Rs Rs s
No Rs
Rs

200.00 2006
Jan 1 To Bank
5 By Postage 10.0 10.00
6 By Stationary 24.00 24.00
7 By carriage 6.00 6.00
10 By Tips 3.00 3.00
12 By Telegrams 10.00 10.00
15 By Taxi Hire 10.00 10.00
19 By Ramu 5.50 5.50
20 By Staff Exp 6.00 6.00

CCP102.70 12
 Analytical Petty Cash Book

Cash L Date Particulars V Total Analysis of expenses

Received F ouc Payme
Postage Stationary Carriage Petty Travelling Personal R
Rs her nts
Rs Rs Rs exp Rs Rs s
No Rs
Rs

200.00 2006
Jan 1 To Bank
5 By Postage 10.0 10.00
6 By Stationary 24.00 24.00
7 By carriage 6.00 6.00
10 By Tips 3.00 3.00
12 By Telegrams 10.00 10.00
15 By Taxi Hire 10.00 10.00
19 By Ramu 5.50 5.50
20 By Staff Exp 6.00 6.00
31 By Balance c/d 125.50

200 200.00 20.00 24.00 6.00 9.00 10.00 5.50

125.50 Feb 1 To balance b/d CCP102.70 13
74.50 Feb 1 To Bank
Summary

 Cash/ Cheque received from the head cashier are

recorded on the debit side i.e., ‘Cash Received’
column of the Petty cash book.

 Expenses paid are recorded on the credit side i.e.,

‘Total Payments’ column of the Petty cash book and
also in the related ‘Analysis of expenses’ column.

CCP102.70 14
 Quiz

1. Cheque received from Head cashier for

Rs. 500 recorded on
a) Debit side of Petty Cash Book
b) Credit side of Petty Cash Book
c) None of the above

CCP102.70 15
• Paid Tips Rs. 10 recorded in
• Total ‘ Payments’ column of Petty Cash Book
• Cash received’ column of Petty Cash Book
• None of the above

CCP102.70 16
Frequently Asked Questions
1. Prepare a Petty Cash Book and show the ledger
accounts also.
2005
Feb 1 Cash Received from the cashier Rs.500
’’ 2 Paid for stationery Rs.10
Office expenses Rs.15
Paid for postage Rs.20
’’ 5 Paid for papers and ink Rs.20
Paid for telephone bill Rs.15
’’ 6 Paid for the staff Tiffin Rs.10
Paid for postage Rs.20
Paid for office expenses Rs.20
ANS: Cash Balance Rs.370
CCP102.70 17
Thank you

CCP102.70 18