Q.Prepare analytical petty cash book from the following particulars under imprest system: 2017 July
1 Received advance from cashier 2,000
7 Paid for writing pads and registers 100
8 Purchased white papers 50
10 Paid auto charges 200
15 Paid wages 300
18 Postal charges 100
21 Purchased stationery 450
23 Tips to coolies 60
25 Paid for speed post 150
27 Refreshment expenses 250
31 Paid to carriage 150

Record the following transactions in three column cash book of Gunasekaran. 2017 Jan
1 Cash in hand 50,000
1 Cash in bank 90,000
2 Goods sold on credit to Rohini 15,000
5 Cheque received from Rohini in full settlement and deposited into bank 14,500
6 Cash deposited into bank through cash deposit machine 18,000
7 Goods sold to Sridhar for ₹12,000. He made the payment of ₹11,800 by debit card in full settlement by availing a cash discount of ₹200.
10 Money withdrawn from bank for office use 2,000
12 Purchased goods from Raja for ₹10,000 and paid through credit card in full settlement by availing a cash discount of ₹200. 9,800
14 Nathiya who owed money made the payment through NEFT 18,000
27 Cheque of Rohini dishonoured