As the petty cashier has to account for his expenses, before he can draw further sums, the petty cash book remains up to date. As the petty cashier cannot draw as and when he likes, it prevents unnecessary accumulation of cash in his hand thus the chances of defalcation of cash are minimised. Format of the Petty Cash Book: The following.
Petty Cash Book. Petty Cash Book is an accounting book used for recording 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.
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Petty cash or the petty cash fund is a small amount of cash on hand used for paying expenses too small to merit writing a check. There might be a petty cash drawer or box in each department.
Amazon.com : Adams Spiral Petty Cash Book, 2-Part, Carbonless, 4 Messages per Page, 200 Sets per Book (SC1156) : Blank Receipt Forms : Office Products.