LESSON 5 4 Petty Cash CENTURY 21 ACCOUNTING

LESSON 5 -4 Petty Cash CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2 ESTABLISHING A PETTY CASH FUND page 134 August 19. Paid cash to establish a petty cash fund, $100. Check No. 8. 2 1 1. 2. 3. 4. 3 4 Write the date. Write the title of the account debited. Record the amount debited. Write the title of the account credited. Record the amount credited. Write the source document number in the Doc. No. column. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5 -4

3 MAKING PAYMENTS FROM A PETTY CASH page 135 FUND WITH A PETTY CASH SLIP CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5 -4

4 REPLENISHING PETTY CASH page 136 August 31. Paid cash to replenish the petty cash fund, $30. 00: miscellaneous expense, $20. 00; advertising, $10. 00. Check No. 12. 2 1 4 3 1. Write the date. 2. Write the title of the first account debited. Write the debit amount. Write the title of the second account. Record the debit amount. 3. Write the title of the account credited. Record the credit amount. 4. Write the source document number in the Doc. No. column. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5 -4

5 TERMS REVIEW page 138 n petty cash slip CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5 -4