In simple words, a petty cash book which is usually prepared by the ordinary or imprest system, is a book of accounting prepared for the purpose of recording expenses of small value. For example: stamps, wages, postage, carriage, stationery, etc.

The two types of petty cashbook are:

1. Simple petty cashbook – In this type of book, receipt of any amount is recorded on the debit side cash column and the payments on the credit side cash column. It is similar to a cashbook.
2. Analytical petty cashbook – In this type of book, a separate column is maintained for each commonly occurring expense. For miscellaneous payments, a column of sundries is added.

The pdf containing a format for both the types of petty cashbook is attached as follows.

Hope this helps.

petty cashbook formats