petty cash book

cash book for small items

1. WELCOME

2. It is the book which is used for the purpose of recording expenses involving small amounts . Petty cash book is maintained by the petty cashier and act as the petty cash book PETTY CASH BOOK

3. SYSTEM OF PETTY CASH BOOK ORDINARY SYSTEM IMPREST SYSTEM

4. SIMPLE PETTY CASH BOOK ANALYTICAL PETTY CASH BOOK TYPES OF PETTY CASH BOOK

5. FORMAT OF PETTY CASH BOOK

6. ORDINARY SYSTEM IMPREST SYSTEM In this system petty cashier is given appropriate amount of cash after spending the whole of that amount the submits the account to the Head cashier This is the system of paying advance in the beginning and reimbursing the amount SYSTEM OF PETTY CASH BOOK

7. SIMPLE PETTY CASH BOOK ANALYTICAL PETTY CASH BOOK A simple petty cash book is identical with a cash book. Any cash which the petty cashier receives is recorded on the debit/ receipt side and any cash which he pays out is recorded on the credit side of the cash column An analytical petty cash book has two sides is used for recording receipts of the cash and credit side is used for recording payments TYPES OF PETTY CASH BOOK