[bigchickfromdabx]

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Based on the following petty cash info prepare (a) the journal entry to establish a petty cash fund and (b) the journal entry to replenish the petty cash fund.
Oct.1.2006 $200.00 check written to establish petty cash fund.
During the month, the following vouchers were written for cash taken from the petty cash fund.

Voucher no.. . account debited... amount

1... postage expense... $13.00
2... misc. expense... $17.00
3... john smith, drawing... $45.00
4... telephone expense... $36.00
5... charity contribution expense... $50.00
6... automobile expense... $29.00

What confuses me is what do we do during the month to record these transactions (I know we write out petty cash vouchers but do we journalize each and if so how? Do we just establish a petty cash fund and replenish it ?
Thanks so much in advance.

[CaptainForest]

(a) the journal entry to establish a petty cash fund

Oct. 1, 2006
Dr. Petty Cash 200
Cr. Cash 200

(b) the journal entry to replenish the petty cash fund.

Nov. 1, 2006
Dr. Postage expense 13
Dr. Misc. expense 17
Dr. John Smith, drawing 45
Dr. Telephone expense 36
Dr. Charity contribution expense 50
Dr. Automobile expense 29
Cr. Cash 190