The following is a summary of the petty cash transactions of Jockfield Ltd for May 2016:

You are required to:

(a) Rule up a suitable petty cash book with analysis columns for expenditure on cleaning, motor expenses, postage, stationery, travelling.

(b) Enter the month's transactions.

(c) Enter the receipt of the amount necessary to restore the imprest and carry down the balance for the commencement of the following month.

(d) State how the double entry for the expenditure is completed.

Transcribed Image Text:

1 2 Postage 3 Received from Cashier 300 as petty cash float Travelling f 18 12 4 Cleaning 15 7 Petrol for delivery van 8 Travelling 9 Stationery 11 Cleaning 14 Postage 15 Travelling 18 Stationery 18 Cleaning 20 Postage 22 25 17 18 5 8 9 23 13 24 26 Petrol Delivery van 5,000 mile service 43 18 27 Cleaning 29 Postage 21 5 14 30 Petrol