CASH PAYMENT TO REPLENISH PETTY CASH

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CASH PAYMENT TO REPLENISH PETTY CASH November 9. Paid cash to replenish the petty cash fund, $205.00: office supplies, $35.00; store supplies, $47.00; advertising, $92.00; miscellaneous, $31.00. Check No. 297. Accounts Affected Supplies—Office Supplies—Store Advertising Expense Miscellaneous Expense Cash Classification Asset Expense Change Increased Decreased Entered Debit side Credit side Cash Supplies—Store Miscellaneous Expense Advertising Expense Supplies—Office normal balance normal balance normal balance  35.00  92.00 205.00  normal balance normal balance  47.00  31.00 Lesson 10-3, page 234

CASH PAYMENT TO REPLENISH PETTY CASH 2 5 1 3 4 1. Write the date. 2. Write the titles of accounts for which petty cash was used. 3. Write the check number. 4. Write the debit amounts. 5. Write the credit amount. Lesson 10-3, page 234

CASH WITHDRAWALS BY PARTNERS November 10. Michelle Wu, partner, withdrew cash for personal use, $1,200.00. Check No. 298. Accounts Affected Michelle Wu, Drawing Cash Classification Drawing Asset Change Increased Decreased Entered Debit side Credit side Michelle Wu, Drawing Cash normal balance normal balance  1,200.00 1,200.00  Lesson 10-3, page 235

CASH WITHDRAWALS BY PARTNERS 2 1 3 4 5 1. Write the date. 2. Write the account title. 3. Write the check number. 4. Write the debit amount. 5. Write the credit amount. Lesson 10-3, page 235

TOTALING, PROVING, AND RULING A CASH PAYMENTS JOURNAL PAGE TO CARRY TOTALS FORWARD 1 2 6 5 4 3 1. Rule a single line. 2. Write the date. 3. Write Carried Forward. 4. Place check mark in Post. Ref. column. 5. Write each column total. 6. Rule double line. Lesson 10-3, page 236

STARTING A NEW CASH PAYMENTS JOURNAL PAGE 1 5 2 3 4 1. Write the journal page number. 2. Write the date. 3. Write the words Brought Forward. 4. Place check mark in Post. Ref. column. 5. Record column totals brought forward from previous page. Lesson 10-3, page 237

TOTALING, PROVING, AND RULING A CASH PAYMENTS JOURNAL AT THE END OF A MONTH 1 5 2 3 4 1. Rule a single line. 2. Write the date. 3. Write Totals. 4. Write each column total. 5. Rule double line. Lesson 10-3, page 238