This document provides instructions for various petty cash and cash payments journal operations, including: 1) How to complete a petty cash report, which involves documenting payments, calculating balances, and determining replenishment amounts. 2) The steps for replenishing a petty cash fund using a check, including recording expense accounts and adjusting cash balances. 3) Procedures for totaling, proving, and ruling a cash payments journal page to carry column totals to a new page when the current page is full. 4) How to start a new cash payments journal page by bringing column totals forward from the previous page.

1. LESSON 9-3
Performing Additional
Cash Payments Journal
Operations
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2. 2
PETTY CASH REPORT
1. Write the date and
1
custodian name.
2. Write the fund total.
3. Summarize petty cash
payments.
4. Calculate and write the
3
total payments.
5. Calculate and write the
recorded amount on
hand.
5
6. Write the actual amount of cash on hand.
7. Subtract the actual amount on hand from the
recorded amount on hand and write the amount.
8. Write the total of the replenish amount.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 248
2
4
6
7
LESSON 9-3
8

3. 3
REPLENISHING A PETTY CASH FUND
1.
2.
3.
4.
5.
page 249
Date
Account titles
Check number
Expense amounts
Cash short as a debit;
cash over as a credit
6. Total cash payment
4
5
6
1
2
3
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-3

4. 4
TOTALING, PROVING, AND RULING A CASH
PAYMENTS JOURNAL PAGE TO CARRY
TOTALS FORWARD
page 250
1
2
1.
2.
3.
4.
5.
6.
3
4
5
Rule a single line.
Write the date.
Write the words Carried Forward in the Account Title column.
Place a check mark in the Post. Ref. column.
Write each column total.
Rule double lines.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-3
6

5. 5
STARTING A NEW CASH PAYMENTS
JOURNAL PAGE
page 251
1
2
1.
2.
3.
4.
5.
3
4
5
Write the journal page number.
Write the date.
Write the words Brought Forward in the Account Title column.
Place a check mark in the Post. Ref. column.
Record the column totals.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-3

6. 6
TOTALING, PROVING, AND RULING A CASH
PAYMENTS JOURNAL AT THE END OF A
MONTH
page 252
1
2
1.
2.
3.
4.
5.
3
4
Rule a single line.
Write the date.
Write the word Totals in the Account Title column.
Write each column total.
Rule double lines.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
5
LESSON 9-3

7. 7
TERMS REVIEW
page 253
 cash short
 cash over
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-3