Simple petty cash book

A petty cash book is just as its name suggests a book which is used for the purpose of recording small amounts of expenses in a business. Usually, the petty cashier maintains a petty cash book. It is like a petty cash account. A simple petty cash book looks like a cash book with two main columns (left for receipts & right for payments).

There are mainly two types of petty cash books;

  1. Simple petty cash book
  2. Analytical petty cash book

This article emphasizes on the first time that is “simple”.

Related Topic – Petty Cash book PDF Format


Meaning and Definition

A simple type of petty cash book is one that is maintained simply with the help of 2 primary columns, one for receipts (left) and one for payments (right).

This means any cash that the petty cashier receives is recorded on the left-hand side (debit side) of the book whereas any cash that is paid is recorded on the right-hand side (credit side). The date, along with the particulars of the item is recorded in chronological order.

Simple petty cash book

Related Topic – Normal Balance and Type of Account of Petty Cash Book


Simple Petty Cash Book Format

Simple petty cash book format

Amount Received – The money received from the chief cashier for petty cash expenses

L.F. (Ledger Folio) – The page number of the relevant ledger account

Cash Book Folio – The page number in the cash book of the relevant ledger account

Date – Date of transaction

Particulars – Short description of the transaction

Voucher No. – Voucher number related to the transaction

Amount Paid – The sum of money paid for a particular transaction



From the following information please show a simple petty cash book for the 1st week of Jan YYYY.

Details of petty cash transactions
Date Particulars Amt
Jan 1 Received 10,000 for petty cash
Jan 2 Purchased stationery 200
Jan 4 Paid for bank WIRE charges 500
Jan 5 Bought postage stamps 100
Jan 6 Paid for office expenses 1000
Jan 7 Paid for festival celebration 200



(Solved Example)
Amount Received Cash Book Folio Date Particulars Voucher Amt
10,000 YYYY

Jan 1

Jan 2

Jan 4

Jan 5

Jan 6

Jan 7

Jan 7


To Cash A/c

By Stationery A/c

By Bank Charges A/c

By Postage A/c

By Office Expenses A/c

By Miscellaneous Exp. A/c

By Balance c/d













10,000 10,000


> Read The balance of a petty cash book is an asset or income?


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