5 Household Accounts and Filing Analysed Cash Book
5 Household Accounts and Filing: Analysed Cash Book
5 Household Accounts and Filing: Analysed Cash Book • Once we have prepared our household budget, we must then keep a record of our actual income and expenditure. • At the end of the period we should compare our actual figures with our budgeted figures to see: § If we are keeping within our budget. § What changes we need to make to our budget. • We record our actual income and expenditure in the Analysed Cash Book.
5 Household Accounts and Filing: Analysed Cash Book • The left-hand side of the analysed cash book is called the Debit Side (Dr) and this is where we show all money received by the household. • The right-hand side of the analysed cash book is called the Credit Side (Cr) and is where we show all money paid by the household. • At the end of the period, we balance the analysed cash book by finding the difference between the two sides — how much we have left over or how much we have overspent during the period.
5 Household Accounts and Filing: Analysed Cash Book Dr Date Analysed Cash Book – Cash Only Details F Total Wage C. Ben Date Details F Total Groc Car Cr H Bill Other
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Total Wage 480 C. Ben Date Details Sep 2 Groceries F Cr Total Groc Car 70 70 H Bill Other
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Total Wage 480 890 C. Ben F Cr Date Details Total Groc Car Sep 2 Groceries 70 Sep 3 Petrol 20 70 20 H Bill Other
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 F Cr Date Details Total Groc Car Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 H Bill Other 70 20 75
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 F Cr Date Details Total Groc Car H Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 70 20
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 F Cr Date Details Total Groc Car H Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 70 20 76
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 F Cr Date Details Total Groc Car H Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 Sep 14 Petrol 20 70 20 76 20
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 F Cr Date Details Total Groc Car H Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 Sep 14 Petrol 20 Sep 15 Mortgage 450 70 20 76 20 450
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 F Cr Date Details Total Groc Car H Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 Sep 14 Petrol 20 Sep 15 Mortgage 450 Sep 21 Groceries 80 70 20 76 20 450 80
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 F Cr Date Details Total Groc Car H Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 Sep 14 Petrol 20 Sep 15 Mortgage 450 Sep 21 Groceries 80 Sep 25 Car Service 78 70 20 76 20 450 80 78
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 Date Details Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 Sep 14 Petrol 20 Sep 15 Mortgage 450 Sep 21 Groceries 80 Sep 25 Car Service 78 Sep 27 90 Holiday F Cr Total Groc Car H. Bill Other 70 20 76 20 450 80 78 90
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 F Cr Date Details Total Groc Car H. Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 Sep 14 Petrol 20 Sep 15 Mortgage 450 Sep 21 Groceries 80 Sep 25 Car Service 78 Sep 27 Holiday 90 Sep 30 Balance c/d 426 70 20 76 20 450 80 78 90
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 1430 60 890 60 F Cr Date Details Total Groc Car H. Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 Sep 14 Petrol 20 Sep 15 Mortgage 450 Sep 21 Groceries 80 Sep 25 Car Service 78 Sep 27 Holiday 90 Sep 30 Balance c/d 426 70 20 76 20 450 80 78 90
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage C. Ben 480 890 60 1430 60 890 60 F Cr Date Details Total Groc Car H. Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 Sep 14 Petrol 20 Sep 15 Mortgage 450 Sep 21 Groceries 80 Sep 25 Car Service 78 Sep 27 Holiday 90 Sep 30 Balance c/d 70 20 76 20 450 80 78 90 426 1430 226 118 570 90
5 Household Accounts and Filing: Analysed Cash Book Dr Analysed Cash Book – Cash Only Date Details F Sep 1 Balance b/d Sep 6 Wages Child Benefit Sep 17 Total Wage 480 890 Balance 890 60 1430 Oct 1 b/d C. Ben 426 60 890 60 F Cr Date Details Total Groc Car H Bill Other Sep 2 Groceries 70 Sep 3 Petrol 20 Sep 5 Gas Bill 75 75 Sep 8 ESB Bill 45 45 Sep 11 Groceries 76 Sep 14 Petrol 20 Sep 15 Mortgage 450 Sep 21 Groceries 80 Sep 25 Car Service 78 Sep 27 Holiday 90 Sep 30 Balance c/d 70 20 76 20 450 80 78 90 426 1430 226 118 570 90
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