Chapter 6

ACCOUNTING FOR CANCELLED CHECKS (CURRENT PERIOD)

ACCOUNTING FOR CANCELLED CHECKS (CURRENT PERIOD)

CASH MDS, REGULAR XX
A/P XX

ACCOUNTING FOR CANCELLED CHECKS (PRIOR PERIOD)

ACCUMULATED SURPLUS (DEFICIT) XX
A/P XX

ADJUSTMENTS FOR UNRELEASED COMMERCIAL CHECKS

CIB, LOCAL CURRENCY-CURRENT XX
A/P XX

ESTABLISHMENT OF PETTY CASH FUND

PETTY CASH FUND XX
CASH MDS, REGULAR XX

REPLENISHMENT OF PETTY CASH FUND

EXPENSES XX
CASH MDS, REGULAR XX

PETTY CASH FUND IS NOT REPLENISHED

EXPENSES XX
PETTY CASH XX

PCF CUSTODIAN RETIRES AND THE PCF IS CLOSED

CASH-COLLECTING OFFICER XX
PETTY CASH XX

CASH SHORTAGE ENTRY

DUE FROM OFFICERS AND EMPLOYEES XX
ADVANCES FOR/TO XX

CASH-COLLECTING OFFICERS XX
DUE FROM OFFICERS & EMPLOYEES XX

CASH-TREASURY/AGENCY DEPOSIT, REGULAR XX
CASH-COLLECTING OFFICERS XX

CASH OVERAGE ENTRY

CASH-COLLECTING OFFICERS XX
MISCELLANEOUS INCOME XX

CASH-TREASURY/AGENCY DEPOSIT, REGULAR XX
CASH-COLLECTING OFFICERS XX