Petty cash book
The petty cash book is a formal summarization of petty cash expenditures, sorted by date. In
most cases, the petty cash book is an actual ledger book, rather than a
computer record. Thus, the book is part of a manual record-keeping system.
There are two primary types of entries in the petty cash book, which are a debit
to record cash received by the petty cash clerk (usually in a single block of
cash at infrequent intervals), and a large number of credits to reflect cash
withdrawals from the petty cash fund.
These credits can be for such transactions as payments for meals, flowers,
office supplies, stamps, and so forth.
A somewhat more useful format is to record all debits and
credits in a single column, with a running cash balance in the column furthest
to the right, as shown in the following example. This format is an excellent
way to monitor the current amount of petty cash remaining on hand.
Sample Petty Cash Book (Running Balance)
Date
|
Purchase/Receipt
|
Amount
|
Balance
|
4/01/xx
|
Opening balance
|
250.00
|
250.00
|
4/05/xx
|
Kitchen supplies
|
-52.80
|
197.20
|
4/08/xx
|
Birthday cake
|
-24.15
|
173.05
|
4/11/xx
|
Pizza lunch
|
-81.62
|
91.43
|
4/14/xx
|
Taxi fare
|
-25.00
|
66.43
|
4/23/xx
|
Kitchen supplies
|
-42.00
|
24.43
|
Yet another variation on the petty cash book is to
maintain it as a spreadsheet, where each item is recorded in a specific column
that is designated for a particular type of receipt or expense. This format
makes it easier to record petty cash activity in the general ledger. An example of this format, using
the same information as the preceding example, is as follows:
Sample Petty Cash Book (Columnar)
Date
|
Description
|
Meals
|
Supplies
|
Travel
|
4/05/xx
|
Kitchen supplies
|
52.80
|
||
4/08/xx
|
Birthday cake
|
24.15
|
||
4/11/xx
|
Pizza lunch
|
81.62
|
||
4/14/xx
|
Taxi fare
|
25.00
|
||
4/23/xx
|
Kitchen supplies
|
42.00
|
||
Totals
|
105.77
|
94.80
|
25.00
|
When the amount of petty cash on hand declines to near
zero, as is caused by withdrawals for various expenditures, the petty cash clerk then obtains
additional cash from the cashier,
and records this cash influx as a new debit. The petty cash clerk also turns in
a copy of his or her petty cash book to the general
ledger accountant or cashier, who creates a journal entry to record how the cash in the
petty cash drawer was used.
The petty cash book is a useful control over petty cash expenditures,
since it forces the petty cash clerk to formally record all cash inflows and
cash outflows. To ensure that this is an effective control, the petty cash book
should be reviewed periodically by an internal auditor to see if the net total
amount of cash available as per the book matches the actual amount of cash on
hand in the petty cash drawer. If not, the petty cash clerk may require
additional training.
The petty cash book has declined in importance, as companies are
gradually eliminating all use of petty cash, in favor of using company credit
cards.
रुपया कहाँ-कहाँ से कितना आता है कहाँ-कहाँ
कितना चला जाता है फिर शेष कितना बच जाता है । इसे प्रकट करने के लिए Cash Book बनाया जाता है ।
यह प्रारम्भिक लेखे की पुस्तक है जिसमें
मुद्रा की प्राप्तियों तथा भुगतानों का लेखा किया जाता है। रोकड़ की समस्त
प्राप्तियाँ डेबिट पक्ष में और समस्त भुगतान क्रेडिट पक्ष में लिखे जाते हैं। रोकड़
वही वह पुस्तक है जो रोजनामचा व खाता-बही दोनों के उद्देश्य पूर्ण करती है।
रोकड़ वही को सहायक पुस्तक के साथ-साथ एक
प्रधान पुस्तक भी माना जाता है।
चूँकि रोकड़ बही में लेन-देन की प्राथमिक प्रविष्टि
की जाती है इसलिए इसे मूल प्रविष्टि की बही (Book
of Original Entry) भी कहा जाता है।
Cash Book निम्नलिखित चार प्रकार के होते है :-
Simple Cash Book (साधारण रोकड़ वही )
Double Cash Book (दो खाने वाले रोकड़ वही )
Three Column Book (तीन खाने वाले रोकड़ वही)
Petty Cash Book (खुदरा रोकड़ वही )
इन्हें भी अवश्य पढ़े |
11. Company Info.
12. Create Company
18. Narration
19. Voucher Entry
20. Types Of Voucher
24. Petty Cash Book
26. Currency
32. Ratio Analysis
42. Bank Transfer
43. Payroll Voucher
44. Payroll Info.
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