This document provides instructions for various petty cash and cash payments journal operations, including:
1) How to complete a petty cash report, which involves documenting payments, calculating balances, and determining replenishment amounts.
2) The steps for replenishing a petty cash fund using a check, including recording expense accounts and adjusting cash balances.
3) Procedures for totaling, proving, and ruling a cash payments journal page to carry column totals to a new page when the current page is full.
4) How to start a new cash payments journal page by bringing column totals forward from the previous page.