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Recording Petty Cash Account Transactions During March, Anderson Company engaged

ID: 2461961 • Letter: R

Question

Recording Petty Cash Account Transactions

During March, Anderson Company engaged in the following transactions involving its petty cash fund:

On March 1, Anderson Company established the petty cash fund by issuing a check for $1,500 to the fund custodian.

On March 4, the custodian paid $85 out of petty cash for freight charges on new equipment. This amount is properly classified as equipment.

On March 12, the custodian paid $140 out of petty cash for supplies. Anderson expenses supplies purchases as supplies expense.

On March 22, the custodian paid $25 out of petty cash for express mail services for reports sent to the Environmental Protection Agency. This is considered a miscellaneous expense.

On March 25, the custodian filed a claim for reimbursement of petty cash expenditures during the month totaling $250.

On March 31, Anderson issued a check for $250 to the custodian, replenishing the fund for expenditures during the month.

Prepare the journal entries required to record the petty cash account transactions that occurred during the month of March. If no entry is required, select "No entry required" and leave the amount boxes blank. For a compound transaction, if an amount box does not require an entry, leave it blank.


Mar. 1

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 2

Correct 3

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 4

Correct 5

Mar. 4

Accounts Payable

Cash

Equipment

No entry required

Petty Cash

Correct 7

Correct 8

Accounts Payable

Cash

Equipment

No entry required

Petty Cash

Correct 9

Correct 10

Mar. 12

Accounts Payable

Cash

No entry required

Petty Cash

Supplies Expense

Correct 12

Correct 13

Accounts Payable

Cash

No entry required

Petty Cash

Supplies Expense

Correct 14

Correct 15

Mar. 22

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 17

Correct 18

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 19

Correct 20

Mar. 25

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 22

Correct 23

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 24

Correct 25

Mar. 31

Accounts Payable

Cash

Equipment

No entry required

Petty Cash

Correct 27

Correct 28

Correct 29

Accounts Payable

Accounts Receivable

No entry required

Petty Cash

Supplies Expense

Correct 30

Correct 31

Correct 32

Accounts Payable

Accounts Receivable

Cash

Miscellaneous Expense

No entry required

Correct 33

Correct 34

Correct 35

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Supplies Expense

Mar. 1

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 2

Correct 3

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 4

Correct 5

Mar. 4

Accounts Payable

Cash

Equipment

No entry required

Petty Cash

Correct 7

Correct 8

Accounts Payable

Cash

Equipment

No entry required

Petty Cash

Correct 9

Correct 10

Mar. 12

Accounts Payable

Cash

No entry required

Petty Cash

Supplies Expense

Correct 12

Correct 13

Accounts Payable

Cash

No entry required

Petty Cash

Supplies Expense

Correct 14

Correct 15

Mar. 22

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 17

Correct 18

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 19

Correct 20

Mar. 25

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 22

Correct 23

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Petty Cash

Correct 24

Correct 25

Mar. 31

Accounts Payable

Cash

Equipment

No entry required

Petty Cash

Correct 27

Correct 28

Correct 29

Accounts Payable

Accounts Receivable

No entry required

Petty Cash

Supplies Expense

Correct 30

Correct 31

Correct 32

Accounts Payable

Accounts Receivable

Cash

Miscellaneous Expense

No entry required

Correct 33

Correct 34

Correct 35

Accounts Payable

Cash

Miscellaneous Expense

No entry required

Supplies Expense

Explanation / Answer

Journal entries:

March 1            Petty cash A/c   dr.    1,500

                                  To Bank A/c       Cr.       1,500

                        [ Being cheque issued to petty cashier to set up petty cash]

March 4            Equipment A/c    Dr.     85

                                  To Petty cash A/c.      Cr.    85

                        [ Being Freight charges paid on new equipment purchased]

March 12           Purchases A/c   Dr.    140

                                  To Supplies   A/c.        140

                         [ Being rectification entry passed to correct wrong A/c of supplies previously debited]

March 22          Miscellaneous A/c   Dr. 25

                                 To Petty cash A/c Cr.   25

                         [ Being Mail service charge for reports sent to Environmental protection Agency,

                           paid out of petty cash]

March 25          No entry for petty cash reimbursement claim.

March 31          Petty cash A/c   Dr. 250

                               To Bank A/c     Cr. 250

                        [ Being cheque issued for replenishing the petty cash fund.]

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