f. Grant of Cash Advance for special purpose/time bounded undertaking (e.g. Training program)


Account Title Dr. Cr.

Advances to Officers and Employees
Cash in Bank-LCCA
xx


xx

To record the grant of cash advance for training



g. Liquidation of cash advance for training

Account Title Dr. Cr.

Training Expenses
Advances to Offices and Employees
xx


xx

To record the liquidation of cash advance for training



h. To set up Petty Cash

Account Title Dr. Cr.

Petty Cash
Cash in Bank - LCCA
xx


xx

To set up Petty Cash



i. Replenishment of the Petty Cash

Account Title Dr. Cr.

Office Supplies Expenses
Drugs and Medicines
Postage and Deliveries
Cash in Bank - LCCA
xx
xx
xx




xx

To record replenishment of petty cash



j. Full liquidation of Petty Cash at yearend

Account Title Dr. Cr.

Cash - In Local Treasury
Office Supplies Expenses
Postage and Deliveries
Petty Cash
xx
xx
xx




xx

To record liquidation of Petty Cash



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