Accounting 0452 · IGCSE · Books of prime entry

Books of prime entry — practice question

A petty cashier was given $100 by the chief cashier and $10 by an employee who had used the business telephone for private calls. In what way would these sums be entered in the petty cash book and the cash book?

  • Adebit petty cash book $0; credit petty cash book $110; debit cash book $100; credit cash book $0
  • Bdebit petty cash book $10; credit petty cash book $100; debit cash book $0; credit cash book $100
  • Cdebit petty cash book $100; credit petty cash book $10; debit cash book $0; credit cash book $100
  • Ddebit petty cash book $110; credit petty cash book $0; debit cash book $0; credit cash book $100

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