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1 Saffie is a trader. She maintains a three column cash book and also a petty cash book. The
imprest amount is $150. All payments below $100 are made from petty cash.

Saffie had the following transactions in September 2017.

September 1 Petty cash imprest restored from the business bank account
3 Paid taxi fare, $12
7 Paid $461 by cheque for repairs to office machinery
11 Purchased office stationery, $64
15 A cheque for $210 received from SL Stores in August was
dishonoured by the bank
21 Paid Faariqa, a credit supplier, $29
26 Received a cheque from Thushari, $392, in settlement of the
amount due less 2% cash discount
28 Cash sales, $4840, of which $4800 was immediately paid into
the bank
29 Paid Sopitha’s account of $480 after deducting a cash
discount of 2½%
30 Paid postage, $22

REQUIRED

(a) Record the above transactions in the following books which appear on the next two pages.
Balance each book and bring down the balances on 1 October 2017.

(i) Petty cash book [9]

(ii) Cash book [10]

© UCLES 2017 0452/22/O/N/17

 Saffie
© UCLES 2017

Petty Cash Book

Total Date Total Travel Postage and Ledger

received Details paid stationery accounts
$ $ $ $ $
2017

63 Sept 1 Balance b/d .................. .................. .................... ..................

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0452/22/O/N/17

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[Turn over
 Saffie
© UCLES 2017

Cash Book

Date Details Discount Cash Bank Date Details Discount Cash Bank
allowed received
2017 $ $ $ 2017 $ $ $

Sept 1 Balance b/d ................ 120 ................ Sept 1 Balance b/d ................ ................ 3841

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