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Corporate practice bd |
Cash Payment Journal-with Practical Examples (Corporate Accounting treatments)
The Cash Payment Journal, also known as the Cash Disbursements Journal, is used to record all cash outflows in a business. This includes payments for various expenses, purchases, and other types of disbursements. Below are detailed practical examples illustrating how to record transactions in a Cash Payment Journal, along with the corresponding corporate accounting treatments.
In corporate accounting, these transactions are first recorded in the Cash Payment Journal and then posted to the General Ledger. This ensures that all cash outflows are accurately tracked and reflected in the financial statements, maintaining proper financial management and accountability.
Table of Contents:
1. Cash payment Against EID Expense
2. Provision for Salaries & Allowances (Cash portion)
3. Business Development Expenses
4. Provision for overtime & allowances
5. Advance salary Paid as per (Verbal instruction)
6. Payment against Fuel & maintenance Expense
7. Cash deposit for LC advising charge by Bank
8. Payment against earned leave encasement credit 2023
9. Payment against Newspaper Bill
10. Payment against mobile bill for the month of December – 2023
11. Payment against earned leave encasement of Executive, Officers & Staff
12. Payment against conveyance, Fooding expense
13. Advance against Business development expense
14. Amount paid against A-challan for VAT purposes for cash sales
15. Payment against Mobile set purchase
16. Cash Payment against Eid bonus
17. Advance payment against clearing goods for spare parts
18. Payment against Bangladesh Textile Mills Association for SRO certificate
19. Payment against sales commission BTB LC-NO.0000
20. Amount paid against original undertaking released FOR C & F Bill
21. Amount paid against renewal fee Road permit
22. Payment against legal expense
23.Cash Payment against service bill for Machinery
24 Payment against Insurance premium for opening L/C of Spare Parts L/C
25. Amount paid against 30.03-liter diesel purchase
26. Amount paid against escort bill
27. Amount paid against Raw Cotton Carrying Bill
28. Amount paid as advance for cash purchase
29. Amount paid against guest fooding expenses
30. Cash deposited to SIBL SND # 6885 against wastage sales purpose
31. Amount paid against office entertainment Expense
Voucher No. 01
Cash payment Against EID Expense :
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Eid Tips |
***** |
|
|
|
Fooding Expenses-Officer & Staff |
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against Eid bakshis Tk.000 for Eid-Ul- Fitre -2026 & Special food Tk.000 as per approved Supporting attached.
Voucher No. 02
Provision for Salaries & Allowances (Cash portion):
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Provision for Salaries & Allowances
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against Salary & Allowances of GM Commercial (cash portion) for the Month of April- 2026.
Voucher No. 03
Business Development Expenses:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Business Development Expenses- (Administration) |
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Business development expense to complete the assessment upto commissioner of taxes of income Tax Law 2023 file of Corporate practice bd LTD. for the assessment year 2022 -2023 financial year ended July-2019) as per note Approved attached
Voucher No. 04
Provision for overtime & allowances:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Provision for overtime & allowances
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against security staff overtime & Allowances for the Month of October -2026 as per Supporting attached.
Voucher No. 05
Advance salary Paid as per (Verbal
instruction):
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Provision for Salaries & Allowances
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Advance salary & allowances for the month of June-2026 (through Mr.X Rahman, Officer this is as per verbal instruction of higher authority.
Voucher No. 06
Payment against Fuel & maintenance Expense:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Repairs &Maintenance VM-DM-GA-0000
|
***** |
|
|
|
Fuel & Lubricants VM-DM-GA-0000
|
***** |
|
|
|
Others Expense (DM-GA-0000)
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against Fuel & maintenance bill of Md.X Rahman for the month of December- 2025 as per approved bill attached
Voucher No. 07
Cash deposit for LC advising charge:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Shahjalal Islami Bank Ltd. CD-4757(If )
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Cash deposit for LC advising charge .dt.19.0.2025
Voucher No. 08
Payment against earned leave encasement credit 2025:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Leave Pay-Admin
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against earned leave encasement credit 2025 of Mr. Z rahman (XYZ Group) as per supporting attached
Voucher No. 09
Cash Payment against Newspaper Bill:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
News Paper & Periodicals
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against Newspaper Bill of Selim Mia TK.000 for the month of December-2025 as per Supporting attached
Voucher No. 10
Payment against mobile bill for the month of September – 2025:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Provision for Mobile & Tele Phone Bills
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against mobile bill for the month of September - 2025 TK.000 as per supporting Attached.
Voucher No. 11
Payment against earned leave encasement of Executive, Officers & Staff:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Leave Pay-Admin
|
***** |
|
|
|
Leave Pay-Sales & Distribution
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against earned leave encasement of Executive, Officers & Staff for the year 2025 as per Supporting attached
Voucher No. 12
Payment against conveyance, Fooding expense:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Stationery Expenses
|
***** |
|
|
|
Conveyance Expense
|
***** |
|
|
|
Import Permission Expense
|
***** |
|
|
|
Fooding Expense Executives
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against conveyance, Fooding expense as per approved bill attached
Voucher No. 13
Cash Advance against Business development expense:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
X Rahman(Taxation) Advance
|
***** |
|
|
|
Cash in hand (H.O)
|
|
|
|
Narration:
Business development expense to complete the assessment upto commissioner of taxes of income Tax Law 2025 file of corporate practice bd LTD. for the assessment year 2024-2025 financial year ended June-2023) as per note Approved attached
Voucher No. 14
Amount paid against A-challan For VAT purposes for cash sales:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Other Fee & Charges
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Amount paid against A-challan For VAT purposes for cash sales to Sonali Bank **** Branch , A -challan -Tracking No.0000 dt.18.08.2025 Total Amount TK.0000 as per supporting attached
Voucher No. 15
Payment against Mobile set (Model-000) purchase:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Mobile Phone Set
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against Mobile set purchase for BM Rahman - Accounts) as per approved supporting attached
Voucher No. 16
Amount of cash Payment against Eid bonus:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Bonus Administration
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against Eid bonus of RK Rahman for Eid-Ul-Fitre-2025 through Mr. Kalam
Voucher No. 17
Cash Advance payment against clearing goods for spare parts:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
C & F Advance Against Clearing
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Advance payment against clearing goods for spare parts Auto Coro Machine under L/C. No.0000, B/E NO. C-000 dt.28.12.2025 as per approved bill attached
Voucher No. 18
Payment against Bangladesh Textile Mills Association (BTMA) for SRO certificate:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Bangladesh Textile Mills Association (BTMA)-
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against Bangladesh Textile Mills Association for SRO certificate processing fee under S/P LC no .0000 dt. 07.1.2026 as per approved supporting attached
Voucher No. 19
Amount of cash Payment against sales commission BTB LC-NO.00000:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Sales Incentives
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against sales commission BTB LC NO.0000dt.05.07.2025 as per approved supporting attach
Voucher No. 20
Amount paid against original undertaking released FOR C & F Bill:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
C & F Expenses
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Amount paid against original undertaking released from customs house under LC- 0000 as per approved supporting attached
Voucher No. 21
Amount of cash paid against renewal fee Road permit:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Tax Token Fee
|
***** |
|
|
|
Fitness Fee
|
***** |
|
|
|
Road Permit
|
***** |
|
|
|
Income Tax
|
***** |
|
|
|
VM others
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Amount paid against renewal of tax token others Expense (0000) =Tk.000 as per supporting attached
Voucher No. 22
Amount of cash Payment against legal expense:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Legal Expense
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against legal expense as per approved bill attached:
Voucher No. 23
Amount of Cash Payment against service bill for Machinery:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
XYZ (Pvt.) Ltd.- S.C.
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against service bill for as per approved supporting attached:
Voucher No. 24
Payment against Insurance premium for opening L/C of Spare Parts:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Transit S/P LC-0000
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Payment against Insurance premium for opening L/C of Spare Parts L/C No.000 dt, 13.01.25 under marine cover note no.
Voucher No. 25
Amount of cash paid against liter diesel purchase:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
VM-Covered Van (Diesel)
|
***** |
|
|
|
Bridge Toll-Selling
|
|
***** |
|
|
Cash in hand (F.O)
|
|
|
|
Narration:
Amount paid against 000 liter diesel purchase @Tk.00.00 per liter, bridge toll for the period from as per 06 page bill supporting copy attached herewith
Voucher No. 26
Amount of cash paid against escort bill:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Delivery Expenses
|
***** |
|
|
|
Cash in hand (F.O)
|
|
|
|
Narration:
Amount paid against escort bill for yarn delivery as per supporting copy attached Herewith:
Voucher No. 27
Amount of cash paid against Raw Materials Carrying Bill:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
KRM Transport Agency-S.C
|
***** |
|
|
|
Cash in hand (F.O)
|
|
|
|
Narration:
Amount paid to KRM Transport Agency for Raw Material Carrying bill as per supporting attached:
Voucher No.28
Amount of cash paid as advance for cash purchase:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
X raman -Advance Against Purchase
|
***** |
|
|
|
Cash in hand (F.O)
|
|
****** |
|
Narration:
Amount paid as advance for cash purchase against SPR No. 26-000 dt.10.12.25
Voucher No. 29
Amount of cash paid against guest fooding expenses:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Guest Fooding Expenses
|
***** |
|
|
|
Cash in hand (F.O)
|
|
|
|
Narration:
Amount paid against guest fooding bill supporting copy attached
Voucher No. 30
Amount of cash deposited to SIBL SND # 6845 against wastage sales purpose:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Social Islami Bank Ltd. SND- 6845
|
***** |
|
|
|
Cash in hand (F.O)
|
|
|
|
Narration:
Amount deposited to SIBL SND # 6845against wastage sales purpose dt.17.01.25
Voucher No.31
Amount of cash paid against office entertainment Expense:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Canteen Expenses
|
***** |
|
|
|
Office Supply
|
**** |
|
|
|
Cash in hand (F.O)
|
|
***** |
|
Narration:
Amount paid against office entertainment Expense