Sample Petty Cash Replenishment Entry
in Cash Disbursements Journal
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Ma & Pa's 
Cash Disbursements Journal
Page 3   Cash Disbursements Journal   Accounts         Repairs   Office Cleaning Professional           Check
        Payable Purchases Advertising Rent Utilities & Maint Telephone Supplies Supplies Fees Other Description Amount Post Cash Number
Entry   Payee Post Account # Account # Account # Account # Account # Account # Account # Account # Account # Account # Account #     Ref Account #  
Number Date Description / Explanation Ref 200 500 501 502 503 504 505 506 507 508         100  
                                       
1 27-Feb Replenish Petty Cash       25         16 15              
    Replenish Petty Cash                       510 Postage 20      
    Replenish Petty Cash                       511 Entertainmment 30      
    Replenish Petty Cash                       512 Vehicle Expense 20      
    Replenish Petty Cash                       500 Over / Short 2      
    Replenish Petty Cash                               128 250
                                       
                                       
                                       
                                       
                                       
                                       
Normal Method Used to Replenish Petty Cash Fund
Ma & Pa's Entry made in the Cash Disbursements Journal recording the replensishment of the
Petty Cash Fund.
Notice how each of the expense accounts were debited and the Cash In Bank account was credited.
The information for this entry was provided from Ma's Settled Vouchers Summary Report.
The entry made March 2 is the entry recorded in the Cash Disbursements Journal to increase the Petty Cash Fund Balance.
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