The document discusses various accounting concepts related to cash budgets, cash registers, bank accounts, inventory, and profit calculations. It provides examples of cash budgets, cash register totals, bank account balances, inventory calculations, and profit formulas. The key information covered includes calculating beginning and ending cash balances, total cash available, original amounts and receipts for cash registers, previous and new balances for bank accounts, beginning inventory and purchases, cost of goods sold, gross and net profits.

2. Cash
Budg
et
Selling
Price;
Profi
ts
Inventory
Bank
Accou
nts
Cash
Regis
ter
Cash
Book

3. A plan for the
use of ones
money

4. • Total Cash
Available
= Beginning Balance
+ Estimated Cash
Receipts
• Ending Balance
= Total Cash
Available 

5. • Total Cash
Available
=
Beginning
Balance +
Estimated
Cash
Receipts
• Ending
Balance
= Total
For the 2nd
week of
June, the
cash budget
of Kaye is
P500. Her
friends May
and Ann will
pay her
debt to
Kaye

6. P 500.00 
Beginning
Balance
+ P 1900.00 
Cash Receipts
P 650.00 
Total Cash

7. For the week of
July 8 to 14,
the cash budget
of the arcias
family showed a
July 8 balance
of P540.65. Cash
receipts were

8. P 540.65 
Beginning
Balance
+ P 1,900.00
Cash Receipts
P 2,440.65 
Total Cash

9. •Actual
record of
daily
expenditur

10. • Total Cash
Available
= Beginning
Balance + Cash
Receipts
• Ending Balance

11. Ms. San
Juans
Cash Book
for
September
showed the
total of
the
receipts
column as
P
1,262.50;
the
payments
Total Cash
Available
=
Beginning
Balance +
Cash
Receipts
Ending
Balance
= Total
Cash

12. P 279.40 
Beginning
Balance
+ P 1, 262.50 
Cash Receipts
P 1, 541.90 
Total Cash
Available

13. • Electronic
device for
calculating
and recording
sales
transactions
and it has

14. • Total Cash
= Original Amount
+ Cash Receipts
• Balance
= Total Cash 
Cash Payouts

15. 3. Mrs.
Zeny de
Leon,
owner of
grocery
store
placed
P70 worth
of coins in
her cash
register
on the
morning of
• Total
Cash
=
Original
Amount +
Cash
Receipts
• Balance

16. P 70.00 
Original Amount
+ P 2, 345.20
Cash Receipts
P 2, 415.20 
Total Cash
Available
- P 328.70 

17. At the start of the
day, Mrs. Francisco,
owner of a grocery
store, placed P80 in
change in his cash
register. At the end
of the day, the
cash register totals
showed that it had
taken in
P 5,326.75 and had
paid out from milk

18. P 80.00 
Original Amount
+ P 5,326.75 
Cash Receipts
P 5,406.75 
Total Cash
Available
- P 1,340.85 
Cash Payouts

19. • Savings Account
Total
Amount
= Previous
Balance +
Deposits
New
Balance

20. • Current Account
New
Balance
= Previous
Balance -
Checks Issued
Total
Amount

21. 4. For the
first
quarter of
2007, Ms.
Alonos
passbook
showed a
balance of
P
6,815.70
on January
2. During
the three-
Total
Amount
=
Previous
Balance+
Deposits
New
Balance

22. • Available oods
for Sale
= Beginning
Inventory +
Purchases
Cost of oods Sold

23. • ross Profit
= Sales  Cost
of oods Sold
Net Profit
= ross Profit 
Operating

24. Selling Price
= Cost of oods
+ Desired Profit
Net Sales
= ross Sales 
Returns