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 from an employee who had used the business telephone for private calls. In which entries would these amounts 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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