Supplemen教学课件汇总.pptVIP

Journalizing the Reconciliation The accountant only journalizes the adjustments that appear on the Book Balance of Cash side of the reconciliation. Establishing the Petty Cash Fund Guangli Services decides to establish a petty cash fund of 500 yuan. Accordingly, the accountant of the business writes a check for 500 yuan and cashes it at the bank: Jan. 1 Petty Cash Fund 500 Cash 500 Established a petty cash fund July 2 Bought pencils and ball-pens, 110 yuan, voucher no.1. 4 Bought stamps, 6.40 yuan, voucher n