Petty Cash

Fund Accounting, Accounts Payable, Accounts Receivable, Payroll

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pfericksonosl
Posts: 13
Joined: Wed Apr 23, 2008 4:20 pm

Petty Cash

Post by pfericksonosl »

I am trying to figure out how we should account for our petty cash.

At the beginning of each month we write a check to cash for the amount we spent during the previous month as petty cash (let's say that amount is $50). To do this we enter in a transaction crediting our checking account (01-1110) for $50. We debit other accounts for which the money was used (like building maintenance, worship supplies, and postage). The cash goes in a locked drawer in the office and is our petty cash.

It seems to me that now we need to enter an additional transaction which states that those $50 went to petty cash (which we have set up as asset account 01-1251). But I have no idea how to do that. Your suggestions would be much appreciated.

Thank you.

dtroutman
Posts: 19
Joined: Tue Nov 20, 2007 9:56 am

Post by dtroutman »

#1 We 'replenish' our petty cash account by: CR the checking account and DR Petty Cash.

#2 Then when we record the expenses the petty cash was used for, we CR the Petty Cash and DR the expense account.

Then just continue to do this each time the petty cash needs replenished. Your monthly $50 cash entry would like #1 above. Recording expenses is #2 above. Hope this helps.

pfericksonosl
Posts: 13
Joined: Wed Apr 23, 2008 4:20 pm

Post by pfericksonosl »

Thank you. This works great.

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