Petty Cash Book

• Petty Cash Meaning
• Petty Cash Format

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Petty Cash Book

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Petty Cash Book Definition A petty cash book is maintained to record small expenses such as postage stationery and telegrams A separate column is used for each type of expenditure The difference between the sum of the debit items and the sum of the credit items represents the balance of the petty cash in hand Petty Cash Book is an accounting book used for recording cash expenses which are small and of little value, for example, stamps, postage and handling, stationery, carriage, daily wages, etc. These are expenses which are incurred day after day; usually, petty expenses are large in quantity but insignificant in value.

Petty Cash Expense Report Template

Petty Cash BookPetty Cash book is the book which records small cash payment and receipt during daily business operation. It is recorded in a separated chart account which enables to reconcile daily between accounting record and logbook. It is usually the cash balance that company use for expenses which require immediate payments. Petty cash book is a type of cash book that is used to record minor regular expenditures such as office teas bus fares fuel newspapers cleaning pins and causal labor etc These small expenditures are usually paid using coins and currency notes rather than checks

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