Connect- cash n internal control

May 1   Prepared a company check for $350 to establish the petty cash fund. 15  

Prepared a company check to replenish the fund for the following expenditures made since May 1.

  a.    Paid $109.20 for janitorial services.   b.    Paid $89.15 for miscellaneous expenses.   c.    Paid postage expenses of $60.90.   d.    Paid $80.01 to The County Gazette (the local newspaper) for an advertisement.   e.    Counted $26.84 remaining in the petty cash box. 16  

Prepared a company check for $200 to increase the fund to $550.


The petty cashier reports that $365.27 cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May 15.

  f.     Paid postage expenses of $59.10.  

g.    Reimbursed the office manager for business mileage, $47.05.


h.    Paid $48.58 to deliver merchandise to a customer, terms FOB destination.


The company decides that the May 16 increase in the fund was too large. It reduces the fund by $50, leaving a total of $500.

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