Robert Groves operates an analytical petty cash book using the imprest system, with analysis columns for VAT, Postage, Stationery, Refreshments, Sundry expenses and Ledger. The imprest of £200.00 is restored at the beginning of each month.

As petty cashier, you are required to enter the following transactions for the month of September 20-9. Total and balance the petty cash book at the end of the month and bring down the balance for 1 October 20-9. State the amount required to restore the imprest on 1 October 20-9.

Transcribed Image Text:

Sep 1 1 3 5 8 9 12 14 17 18 Opening balance of 47.98 Enter correct amount of cash to restore the imprest to 200.00 Paid for stamps 9.80, tea bags 4.25, voucher number 72 Paid for petrol and oil 21.60 plus VAT 3.78, voucher number 73 Received 5.76 from I. Hassan (use of photocopier), receipt number 28 Paid for envelopes 4.52 plus VAT 79p, voucher number 74 Paid a creditor V. Stanton (PL 30) 23.90, voucher number 75 Paid for parcel post 17.62, coffee 4.85, voucher number 76 Paid for soap and paper towels 6.76 plus VAT 1.18, voucher number 77 Received 17.50 from E. Bailey (use of car park), receipt number 29