Solution:

Date

Particulars

JV No.

Debit

Credit

Dr./Cr.

Balance

Kartik 1

Balance b/d

400

Kartik 5

Payment for water supply charges

C.P.S. No.

50

Dr.

350

Kartik 8

Payment for wages for repairs and maintenance

C.P.S. No.

60

Dr.

290

Kartik 10

Payment for refreshment expenses

C.P.S. No.

15

Dr.

275

Kartik 15

Payment for telephone charges

C.P.S. No.

20

Dr.

255

Kartik 20

Payment for purchase of stationery

C.P.S. No.

50

Dr.

2-5

Kartik 25

Payment for purchase of pens

C.P.S. No.

25

Dr.

180

Kartik 30

Reimbursement of petty

220

Dr.

400

Date

Particulars

JV No.

Debit

Credit

Dr./Cr.

Balance

Baishak 1

Create petty cash fund

Dr.

500

Baishak 7

Purchase of stationery

C.P.S. No.

50

Dr.

450

Baishak 9

Postage and telegram

C.P.S. No.

40

Dr.

410

Baishak 11

Expenses of tea

C.P.S. No.

25

Dr.

385

Baishak 13

Telephone charges

C.P.S. No.

30

Dr.

355

Baishak 17

Payment for water supply charges

C.P.S. No.

60

Dr.

395

Baishak 25

Wages for maintenance

C.P.S. No.

15

Dr.

280

Baishak 31

Above expenses were reimbursed

220

Dr.

500