菜鸟请教Petty Cash Reconciliation的问题

yalilily

正在自学BOOKKEEPING的课程，有些习题有太懂，请各位指教。谢谢啊。

The petty cash float on 1/10/2010 was $400
The petty cash physical count on hand 31/10/2010 is:
3 x $50 notes; 2 x $20 notes plus assorted coins totalling $12.60

Petty cash Expense Claims总共加起来是$ 191.20

Reconciliation的时候，需要回答以下分别是多少
Opening balance B/F   
Less Receipts       
Less Unaccounted difference       
Petty Cash fund - as per Physical Count   

不好意思问这么菜鸟的问题，对几个名词的概念还是有些混淆，具体不知道怎么区分。请各位指教。谢谢啦。

redhotliu

OP                             400
- Tax RECEIPT                  191.20
- Unaccount Di. (Missing)        6.2

= PC on hand                   202.60

[ 本帖最后由 redhotliu 于 2012-1-24 16:43 编辑 ]

cycwong21

Opening balance B/F   $400.00
Less Receipts        $0
Less Unaccounted difference    $6.20   
Less: Expenses Paid     $191.20
Petty Cash fund - as per Physical Count    $202.60

Accounting Journal:

Credit Petty Cash A/C for $197.40
Debit Expenses A/C for $191.20
Debit Lost Money A/c for $6.20

redhotliu

原帖由 cycwong21 于 2012-1-24 16:46 发表
Opening balance B/F   $400.00
Less Receipts        $0
Less Unaccounted difference    $6.20   
Less: Expenses Paid     $191.20
Petty Cash fund - as per Physical Count    $202.60

Accounting Journal:

...

Not agree with your journals

yalilily

谢谢，请问这里的TAX RECEIPT是指？题目里的LESS RECEIPT又是指？

redhotliu

I am not sure the receipt in your questions is a tax receipt in your hands for claim purpose or new added up cash into your petty cash float.

绿茶坊

原帖由 redhotliu 于 2012-1-24 17:02 发表


Not agree with your journals

同意，missing cash的话一般会让custodian补上除非公司愿意take up这个loss。。。

redhotliu

而且这个missing cash 就算公司愿意承担，也无法作为tax deduction。

yalilily

原帖由 redhotliu 于 2012-1-24 18:24 发表
I am not sure the receipt in your questions is a tax receipt in your hands for claim purpose or new added up cash into your petty cash float.

I think you are right. Less receipt here means sum of all the Receipts dockets after buying something...Thanks.

cycwong21

原帖由 redhotliu 于 2012-1-24 17:02 发表


Not agree with your journals

Then, what are your journals?

lee2267

3# 的 general journal 我可以接受。。但是有2点要注意
1.Debit Expenses A/C for $191.20 需要细分到每个 expense account。。
2.Debit Lost Money A/c for $6.20 是暂时的account 。。6.2 是需要 还回去的 。。谁管这个 petty cash 谁负责。。
   还回去后就要做 credit。。或者 直接还回去好了。省的烦。。