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 。
 

1.Petty Cash
    Cash

6.Cash
  Cash Short and Over
    Sales

30.Store Supplies
   Merchandise Inventory
   Office Supplies
   Miscellaneous Adminstrative Expense
   Cash Short and Over
     Cash

30.Cash
     Cash Short and Over
     Sales

30.Cash Petty
     cash


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