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Petty cash
Petty cash is a small amount of discretionary funds in the form of cash used for minor expenditures.[1] The most common way of accounting for petty cash expenditures is to use the imprest system.[2] Audit controlsOversight of petty cash[3] is important because of the potential for abuse. Examples of petty cash controls include a limit on disbursements and monthly audits by someone other than the custodian. [4] Use of petty cash is sufficiently widespread that vouchers for use in reimbursement are available at any office supply store. The petty cash daybook is one of the daybooks used in bookkeeping and the double-entry bookkeeping system.[5] References
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