A: Theft
B: Casting error in the petty cash book
C: The petty cash has not been topped up to the imprest
D: An incorrect amount recorded on a petty cash voucher
举一反三
- Carlos operates an imprest system for petty cash and the imprest amount is $200. This is topped up at the end of the month. Before topping up, Carlos checks the petty cash box and notes the following items:How much petty cash should be left in the box?(Please enter your answer in the box below (numbers only) for the value in $.)<br/>______
- The sum of the cash in the petty cash fund and the total of the paid vouchers should equal the opening balance in the petty cash account at all times.
- A company plans to decrease a $200 petty cash fund to $75. The current balance in the account includes $45 petty cash payment in receipts and $165 in currency. The entry to reduce the fund will include a: A: Debit to Cash Short and Over for $10. B: Debit to Cash for $90. C: Debit to Miscellaneous Expenses for $35. D: Credit to Petty Cash for $165. E: Credit to Cash for $90.
- The petty cash box contains vouchers in relation to payments of $235, vouchers in relation to receipts of cash of $35 and IOUs of $75. If the imprest is $750 how much cash should the petty cash box contain? A: $750 B: $335 C: $555 D: $475
- Which one of the following provides evidence that an item of expenditure on petty cash has been approved or authorised?
内容
- 0
Which of the following would never be an analysis column heading on the credit side of the petty cash book? A: Sales tax B: Sundry C: Entertainment D: Sales
- 1
Guangli Co. Ltd. established a ￥500 petty cash fund several months ago and replenishes it at the end of each month. During the first two weeks of March, ￥285 was disbursed from the petty cash box for miscellaneous items. If a surprise count of the fund is made on March 15, the petty cash box should contain A: ￥500 cash. B: ￥215 cash. C: ￥215 cash left for March plus ￥500 cash for each month since creation of the petty cash fund. D: ￥215 cash and receipts for ￥285 in expenditures.
- 2
Which of the following would normally be classified as a non-current asset and which as a current asset?Petty cash A: Non-current asset B: Current asset
- 3
Which is the source document for sales day book. A: Credit notes B: Invoice C: Purchase order D: Petty cash voucher
- 4
Which of the following would NOT be paid from petty cash? A: Purchase of biscuits B: Gift for a departing staff member C: Purchase of an office photocopier D: Paying the window cleaner