估價單:客戶、產品、空白估價單、已完成之估價單
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- Jun 22 Fri 2007 11:17
temp
- May 20 Sun 2007 21:22
Chapter 7 note
Journalize the entries to record the following:
a. Check NO.2715 is issued to establish a petty cash fund of $750.
b. The amount of cash in the petty cash fund is now $119.57.
Check No. 3120 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $415.83; miscellaneous selling expense, $107.90;miscellaneous administrative expense,$88.10(Since the amount of the check to replenish the fund plus the balance in the fund do not equal $750, record the discrepancy in the cash short and over account.)
(Since 相當數量檢查重新補充資金加上平衡在資金不合計$750, 不記錄差誤在現金短小和帳戶。)
a. SetUp a Petty Cash Fund:
Petty Cash
Cash (Cash in Bank)
b. Postage Expense
Offices Supplies
Miscellaneous Expense
Transportation-In
Cash
Cash Short and Over
The Orchid Company completed the following selected transactions during June 2006:
June 1. Established a petty cash fund of $600.
6. The cash sales for the day, according to the cash register records, totaled $7,998.50. The actual cash received from cash sales was $8,008.15.
30. Petty cash on hand was $50.75. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:
June 3. Store supplies, $30.75.
8. Express charges on merchandise purchased, $100.75(Merchandise Inventory)
12. Office supplies, $74.30.
15. Office supplies, $35.20.
19. Postage stamps, $52.00 (Office Supplies).
20. Prpair to fax, $100.00 (Miscellaneous Administrative Expense).
21. Repair to printer, $51.50 (Miscellaneous Administrative Expense).
22. Postage due on special delivery letter, $18.00 (Miscellaneous Administrative Expense).
27. Express charges on merchandise purchased, $60.50 (Merchandise Inventory).
30. The cash sales for the day , according to the cash register records, totaled $9,009.50. The actual cash received from cash sales was $8,988.35.
30. Decreased the petty cash fund by $150.
Instructions
Journalize the transaxtions.
June 3. 建立了一筆零用金資金$600 。
6. 現售為天, 根據收款機紀錄, 共計了$7,998.50 。
實際現金被接受從現售是$8,008.15 。
30 狹窄庫存現金是$50.75 。
重新補充了零用金資金為以下支出, 每個由一張零用金收據見證:
6月3 日。存放供應, $30.75 。
8. 表達充電在商品被購買, $100.75(Merchandise 存貨)
12. 辦公用品, $74.30 。15 。辦公用品, $35.20 。
19. 郵票, $52.00 (辦公用品) 。
20. Prpair 對電傳, $100.00 (混雜行政開支) 。
21. 修理對印表機, $51.50 (混雜行政開支) 。
22. 郵費適當在快遞信件, $18.00 (混雜行政開支) 。
27. 明確充電在商品被購買, $60.50 (商品存貨) 。
30. 現售為天, 根據收款機紀錄, 共計了$9,009.50 。
實際現金被接受從現售是$8,988.35 。
30. 減少了零用金資金$150 。
95’ (4)