Denise Fielding keeps her petty cash on the imprest system. On 1 August there was £35.28 balance in hand and the first available petty cash voucher was number 62. The imprest of £200 is restored at the beginning of each month. Her petty cash transactions during the month ofAugust were:

Aug 1 Petty cash restored to imprest amount 2 Hole punch £8.94 {plusVAI £1.56)
3 Petrol £12.54 [plusVAT £2.19)
4 Computer cleaning kit £14.99 [plusVAI £2.62)
5 Box of pencils £2.53 [plusVAI 44p)
8 Tea hags £3.84 10 Petrol £13.20 [plusVAT £2.31)
12 Stapler and staples £8.74 [plusVAI £1.52)
15 Window cleaner £12.50 17 Step stool £9.68 [plusVAT £1.69)
19 Postage stamps £15.00 21 Correction fluid £1.05 [plusVAT 18p)
22 Petrol £16.00 [plusVAT £2.80)
25 Copier paper £5.99 [plusVAT £1.05)
26 Torch and batteries £8.62 [plusVAT £1.50)
29 Window cleaner £12.50 30 Petrol £11.83 [plusVAT £2.07)
31 Milkman £14.86 You are required to write up and balance her petty cash book. Use analysis columns for: Sundry expenses, Cleaning, Motor expenses, Postage and stationery, VAT.
On recent examination papers petty cash questions have been combined with a bank cash book question. To enable candidates to gain valuable practice working these type of questions, the assignments which follow require a petty cash book and a bank cash book.