1 1-1 1-1 Cash in bank
2 1-2 Time Deposit - 30days
3 1-3 Money Market due Jun 30, 2022
4 1-5 Saving Deposit In closed bank
5 1-6 Sinking fund for Bondpayable due Jun 30, 2022
6 2-1 PCF
7 2-2
8 2-3 AJE
9 3-1 a Accounts Receivable 200,000.00
10 3-2 Cash in Bank
11 3-3 #Check is already stale
b Cash in Bank 250,000.00
Accounts payable
#Check is unreleased
c Cash in Bank 100,000.00
Accounts payable
#Post dated check
d Accounts Receivable 400,000.00
Cash in in Bank
#Reverse cash received from January 2022
Req2 Cash in bank
Time Deposit - 30days
Money Market due Jun 30, 2022
Saving Deposit In closed bank
Sinking fund for Bondpayable due Jun 30, 2022
PCF
Cash and CE
1-2 Cash on Hand
PCF
Security Bank Current accnt
PNB Current Accnt
BDO Current Accnt
BSP TS Bill 120 Days
BPI Time Deposit 90 days
Bond sinking fund
AJE
, a Accounts receivable 150,000.00
Cash on hand
post date check not yet considered cash
POSTAL money order is considered cash
b Expense 10,000.00
PCF
5,000 postdated check is not considered replenisment
c No entry. BPI Time deposit is 90 days
d Bond sinking fund is now long term and no part of C and CE
2 Cash on Hand
PCF
Security Bank Current accnt
PNB Current Accnt
BPI Time Deposit 90 days
1-3 Cash on Hand
PCF
CIB
Saving Deposit
AJE
a Accounts Receivable 100,000.00
Cash on hand
#DAIF of Customer
b Accounts Receivable 150,000.00
Cash on hand
#Post Dated check
c no entry, Postal is considered part of cash
PCF
d Expenses 7,000.00
Advances to employees 10,000.00
PCF
, Only Currency and coins add Check drawn to petty cashier as Replenishment
IOU is receivable
Currency in envelope is not replenishment but can be recognize as income or out of
e Cash in Bank 200,000.00
Accounts Payable
#Not yet paid during reporting period
e Cash in Bank 300,000.00
Accounts Payable
#Post dated check
REQ 2 Cash on Hand 750,000.00
PCF 33,000.00
CIB 4,500,000.00
Saving Deposit 2,000,000.00
C and CE 7,283,000.00
1-5
Fluctuating
2-Jan PCF 10,000.00
Cash on hand
#establish PCF
Jan 02 till 31 Supplies 1,500.00
Postage 5,500.00
Transportation 1,200.00
Miscellaneous expense 800.00
PCF
#Record supplies and expenses
Feb 1 PCF 14,000.00
Cash on hand
#9,000 replenish plus 5,000 increase
IMPREST
2-Jan PCF 10,000.00
Cash on hand
#establish PCF
2 1-2 Time Deposit - 30days
3 1-3 Money Market due Jun 30, 2022
4 1-5 Saving Deposit In closed bank
5 1-6 Sinking fund for Bondpayable due Jun 30, 2022
6 2-1 PCF
7 2-2
8 2-3 AJE
9 3-1 a Accounts Receivable 200,000.00
10 3-2 Cash in Bank
11 3-3 #Check is already stale
b Cash in Bank 250,000.00
Accounts payable
#Check is unreleased
c Cash in Bank 100,000.00
Accounts payable
#Post dated check
d Accounts Receivable 400,000.00
Cash in in Bank
#Reverse cash received from January 2022
Req2 Cash in bank
Time Deposit - 30days
Money Market due Jun 30, 2022
Saving Deposit In closed bank
Sinking fund for Bondpayable due Jun 30, 2022
PCF
Cash and CE
1-2 Cash on Hand
PCF
Security Bank Current accnt
PNB Current Accnt
BDO Current Accnt
BSP TS Bill 120 Days
BPI Time Deposit 90 days
Bond sinking fund
AJE
, a Accounts receivable 150,000.00
Cash on hand
post date check not yet considered cash
POSTAL money order is considered cash
b Expense 10,000.00
PCF
5,000 postdated check is not considered replenisment
c No entry. BPI Time deposit is 90 days
d Bond sinking fund is now long term and no part of C and CE
2 Cash on Hand
PCF
Security Bank Current accnt
PNB Current Accnt
BPI Time Deposit 90 days
1-3 Cash on Hand
PCF
CIB
Saving Deposit
AJE
a Accounts Receivable 100,000.00
Cash on hand
#DAIF of Customer
b Accounts Receivable 150,000.00
Cash on hand
#Post Dated check
c no entry, Postal is considered part of cash
PCF
d Expenses 7,000.00
Advances to employees 10,000.00
PCF
, Only Currency and coins add Check drawn to petty cashier as Replenishment
IOU is receivable
Currency in envelope is not replenishment but can be recognize as income or out of
e Cash in Bank 200,000.00
Accounts Payable
#Not yet paid during reporting period
e Cash in Bank 300,000.00
Accounts Payable
#Post dated check
REQ 2 Cash on Hand 750,000.00
PCF 33,000.00
CIB 4,500,000.00
Saving Deposit 2,000,000.00
C and CE 7,283,000.00
1-5
Fluctuating
2-Jan PCF 10,000.00
Cash on hand
#establish PCF
Jan 02 till 31 Supplies 1,500.00
Postage 5,500.00
Transportation 1,200.00
Miscellaneous expense 800.00
PCF
#Record supplies and expenses
Feb 1 PCF 14,000.00
Cash on hand
#9,000 replenish plus 5,000 increase
IMPREST
2-Jan PCF 10,000.00
Cash on hand
#establish PCF
