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PETTY CASH BOOK

ACCOUNTING WORDS

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xuchanglian402
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36 views

PETTY CASH BOOK

ACCOUNTING WORDS

Uploaded by

xuchanglian402
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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The Petty Cash Book in Accounting is a specialized cash book used to record small,

routine cash transactions that are too minor to be recorded in the main Cash Book.
These petty cash transactions typically involve day-to-day expenses such as office
supplies, postage, or transportation costs. The purpose of the petty cash book is to
provide a simplified and organized record of these small transactions, which would
otherwise clutter the main accounting records.

The petty cash book is managed by a petty cashier, who is responsible for disbursing
and recording petty cash payments. The book is structured with two main columns:
one for recording payments made (such as purchases or expenses), and one for
recording receipts (if any, like refunds or reimbursements). It is typically maintained
on an imprest system, where a fixed amount of cash is allocated to the petty cashier
at the start of the period. As the petty cashier makes payments, the balance is reduced,
and when the balance becomes low, a top-up is made to restore it to the original
amount.

Each entry in the petty cash book should include the date, the description of the
transaction, the amount, and the account to which the expense relates. At the end of
the period, the totals for each column are calculated and reconciled with the physical
cash on hand. This reconciliation ensures accuracy and helps in identifying any
discrepancies or errors in the petty cash system.

Maintaining a petty cash book ensures that businesses can keep track of minor
expenses without overwhelming the main cash book. It also provides an efficient way
to control and monitor small cash disbursements, ensuring transparency and
accountability in financial management. Ultimately, it contributes to the accuracy and
reliability of the business's financial statements.
会计中的小额现金簿是一种专门的现金簿，用于记录小额日常现金交易，这些交易规模太小而无法记录在主现金簿中。这些小额现金交易通常

涉及日常开支，例如办公用品、邮资或运输费用。小额现金簿的目的是为这些小额交易提供简化且有组织的记录，否则主要会计记录会变得混

乱。

小额现金簿由小额出纳员管理，负责支付和记录小额现金付款。该书由两栏组成：一栏用于记录付款（例如购买或支出），一栏用于记录收据

（如果有的话，例如退款或报销）。它通常通过定额备用金系统进行维护，在期初将固定金额的现金分配给小额出纳员。当小额出纳员付款时，

余额会减少，当余额变低时，会进行充值以恢复到原始金额。

小额现金簿中的每一项都应包括日期、交易描述、金额以及与费用相关的账户。期末时，计算每列的总计，并与手头的实物现金进行核对。这

种对账可确保准确性并有助于识别小额现金系统中的任何差异或错误。

保留小额现金簿可确保企业可以跟踪小额支出，而不会压垮主要现金簿。它还提供了一种有效的方法来控制和监测小额现金支出，确保财务管

理的透明度和问责制。最终，它有助于提高企业财务报表的准确性和可靠性。

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