Supplemen教学课件汇总.pptVIP

Journalizing the Reconciliation The accountant only journalizes the adjustments that appear on the Book Balance of Cash side of the reconciliation. Establishing the Petty Cash Fund Guangli Services decides to establish a petty cash fund of 500 yuan. Accordingly, the accountant of the business writes a check for 500 yuan and cashes it at the bank: Jan. 1 Petty Cash Fund 500 Cash 500 Established a petty cash fund July 2 Bought pencils and ball-pens, 110 yuan, voucher no.1. 4 Bought stamps, 6.40 yuan, voucher no.2. 10 Paid for mailing packages, 23.50 yuan, voucher no.3. 15 Bought memo pads, 112 yuan, voucher no.4. 18 Bought stamps, 3.70 yuan, voucher no.5 23 Bought typewriter ribbons, 35 yuan, voucher no.6. 27 Mr. Li, the owner, withdrew 50 yuan for personal use, voucher no.7. Payment from the Petty Cash Fund Payment from the Petty Cash Fund Reimbursement of the Petty Cash Fund To reimburse the fund is to replace the amount of cash that has been spent so as to restore the fund to its original amount. July 31 Office Supplies 257 Miscellaneous Expense 33.60 Li, Drawing 50 Cash 340.60 Reimbursed the petty cash fund Establishing Change Fund Suppose Guangli Services decides to set up a Change Fund of 350 yuan. July 1 Change Fund 350 Cash 350 Established a change fund If the business has 1 950 yuan in the cash register at the end of July 1, it will deposit 1 600 yuan received during the day (1 950 yuan － 350 yuan ) July 1 Cash 1 600 Income from Services 1 600 To record revenue earned during the day Cash Short and Over July 5 Cash 1 778 Cash Short and Over 2 Income from Services 1 780 To record revenu