Enter the following Petty transactions in the Analytical Petty Cash Book of Mr. Elangovan. 2012, October
1 Balance in hand Rs. 410 and Received from the head cashier Rs.1090
3 Paid electricity charges Rs.335
5 Bought stationery Rs.128
8 Printing charges Rs.150
9 Postage stamps purchased Rs.65
13 Repairs to furniture Rs.125
14 Telegram sent to suppliers Rs. 50
15 Repairs to computer Rs.250

Prepare petty cash book of Mr. Nandakumar with suitable columns and enter therein the following transactions.
Balance the book on 10th March 2011
2011, March 
1 Balance in hand Rs. 158 and Received from chief cashier  Rs.592
2 Paid for postage stamps Rs. 50
5 Paid for stationery Rs.105
6 Paid for carriage Rs. 65
7 Paid for postage stamps Rs. 75 and Paid for telegrams Rs.35
8 Paid for carriage Rs. 50
9 Paid for stationery Rs. 78

Enter the following transaction in the Three Column Cash Book of Mr. Albert.

2012, May	Rs.
1 Cash in hand Rs.30,000 and Cash at bank	2,000
.3 Received cheque for goods sold to Arun and banked it	1,000
5 Paid into bank	4,000
9 ·Paid cash to David from whom goods worth Rs.6,000 were purchased for credit on 1st May on term 2% cash discount within two weeks.
10 Paid to Robert by cheque Rs.2,400 in full settlement of his account of	2,500
12 Received cash from Nathan Rs.4,750. Discount allowed	250
19 Interest allowed by bank	200
20 Robert to whom we have issued a cheque has reported that our cheque is dishonoured.
22 Roshan got exchange a five hundred rupee note.
31 Paid into bank all cash in excess of	5,000

Enter the following transactions in a petty cash book of Mr. Jack with analytical columns. The petty cashier begins with an imprest amount of Rs.1,000.

2012, June	Rs.
4 Postage Stamps	40
5 Travelling expenses	75
6 Lunch expenses	150
8 Labour charges for bringing office tables	50
10 Repair charges to fax machine	250
12 Postage stamps	20
15 Cleaning the office	50
17 Stationery purchased	175
27 Paid to Ravi	150

Prepare petty cash book on imprest system from the following particulars given below:

2012, December	Rs.
1 Balance on hand Rs.25 and Received cheque to make the imprest	975
2 Paid for postage	40
4 Paid for stationery	225
6 Paid for wages	140
8 Paid for carriage	130
10 Paid for travelling expenses	150
11 Paid for telegrams expenses	50
12 Coffee to office staff	45
19 Taxi hire	150