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Havermill Co. establece un fondo de caja chica de 250 dlares el 1 de septiembre....

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Accounting

Havermill Co. establece un fondo de caja chica de 250 dlares el 1 de septiembre. El 30 de septiembre se repone el fondo. Los recibos acumulados en esa fecha representan 73 dlares en concepto de material de oficina, 137 dlares en concepto de inventario de mercancas y 22 dlares en concepto de gastos diversos. El fondo tiene un saldo de 18 dlares. El 1 de octubre, el contable determina que el fondo debe incrementarse en 50 dlares. El asiento del diario para registrar el aumento del saldo del fondo el 1 de octubre es Dbito de caja chica $300; crdito de caja $300. Adeudar $50 en efectivo; acreditar $50 en caja chica. Dbito de gastos varios $50; crdito de efectivo $50. Dbito de caja chica $50; crdito de cuentas por pagar $50 Dbito de caja chica $50; crdito de efectivo $50

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