Petty Cash Book and Imprest System of Accounting.

Petty Cash Book is a record of all the petty cash vouchers raised and kept by the cashier. The petty cash vouchers will show summary expenses paid by the cashier and this information is listed and classified in the petty cash book under the headings of the
relevant expenses such as:

  • Postage and stationery
  • Traveling
  • Cleaning expenses.

The format is as shown:

 

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