Petty Cash Book

A 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. To record such expenses, a different book known as a petty cash book is maintained. The petty cash book may be maintained by the ordinary or by the imprest system.


Simple Petty Cash Book

This type of petty cash book is maintained just like a cash book. Any cash, which the petty cashier receives, will be recorded  on the debit side (left) cash column of the book and any cash which he pays out will be recorded on the credit side (right) cash column of the book.


Sample Format of Simple Petty Cash Book

 Amount Received  C.B Folio  Date  Particulars  Voucher No.  Amount Paid



Analytical Petty Cash Book

Considered as the most beneficial method of recording petty cash payments. In the analytical petty cash book, a separate column is used for each commonly occurring item of expenditure such as stamps, postage and handling, stationery, wages etc.

A column for “sundries” is usually added for miscellaneous payments. When a petty expense is recorded on the right hand side of the book, same amount is also recorded in the proper expense column.


Sample Format of Analytical Petty Cash Book

 Receipts   Date   Voucher  No.  Particulars   Total  Payment   Conveyance   Postage   Stationery   Cartage   Sundries