CENTURY 21 ACCOUNTING © Thomson/South-Western

LESSON 5-4LESSON 5-4

Petty Cash

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-4

1. Write the date.

ESTABLISHING A PETTY CASH FUNDESTABLISHING A PETTY CASH FUND page 134

August 17. Paid cash to establish a petty cash fund, $100.00. Check No. 8.

2. Write the title of the account debited. Record the amount debited.

3. Write the title of the account credited. Record the amount credited.

4. Write the source document number in the Doc. No. column.

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-4

MAKING PAYMENTS FROM A PETTY CASH MAKING PAYMENTS FROM A PETTY CASH FUND WITH A PETTY CASH SLIPFUND WITH A PETTY CASH SLIP page 135

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-4

1. Write the date.

REPLENISHING PETTY CASHREPLENISHING PETTY CASH page 136

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August 31. Paid cash to replenish the petty cash fund, $30.00: miscellaneous expense, $20.00; advertising, $10.00. Check No. 12.

4. Write the source document number in the Doc. No. column.

3. Write the title of the account credited. Record the credit amount.

2. Write the title of the first account debited. Write the debit amount. Write the title of the second account. Record the debit amount.

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-4

TERMS REVIEWTERMS REVIEW

petty cash petty cash slip

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