Principles of Financial Accounting · 免费预览
备用金及其会计分录
备用金持有用于小额支出的固定金额现金，按既定时间表通过汇总收据予以补充，其会计分录仅在设立和补充时记录，而非在每笔小额采购时记录。
1. Why a petty cash fund exists
Why a petty cash fund exists
2. Establishing the fund
Establishing the fund
3. Replenishing the fund
Replenishing the fund
4. Cash short or over
Cash short or over
5. When entries occur
When are journal entries made for a petty cash fund?
6. Replenishment entry shape
A 200 dollar petty cash fund contains receipts for postage 35 dollars, cleaning 28 dollars, and travel 45 dollars, and the remaining cash is 92 dollars, so the fund is in balance. Which replenishment entry is correct?
7. Fund short handling
At replenishment, receipts total 108 dollars but only 86 dollars of cash remain in the 200 dollar fund. What is the journal treatment of the 6 dollar shortage?
8. Imprest meaning
What does the imprest system guarantee about the petty cash fund?
9. Establishment credit
A company establishes a 200 dollar petty cash fund by writing a check. Credit which account for 200 dollars? One word.
10. Replenishment amount
A 200 dollar fund holds receipts totaling 108 dollars and 92 dollars of cash. Compute the replenishment check amount in dollars, number only.