{"id":7833,"date":"2013-01-29T07:12:48","date_gmt":"2013-01-29T07:12:48","guid":{"rendered":"http:\/\/vskills.in\/certification\/tutorial\/?p=7833"},"modified":"2024-04-12T14:13:52","modified_gmt":"2024-04-12T08:43:52","slug":"petty-cash-book","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/petty-cash-book\/","title":{"rendered":"Business Accounting Tutorial | Petty Cash Book"},"content":{"rendered":"
\n
\"Petty<\/a><\/figure>\n<\/div>\n\n\n

Go back to Tutorial<\/a><\/p>\n\n\n

Petty Cash Book<\/strong><\/h3>\n

In almost all businesses, it is found necessary to keep small sums of ready money with the cashier or petty cashier for the purpose of meeting small expenses such as postage, telegrams, stationery, and office sundries, etc. The sum of money so kept in hand generally termed as petty and the book in which the petty cash expenditures are recorded is termed as petty cash book.<\/p>\n

A petty cash book is generally maintained on a columnar basis such that a separate column being allotted for each type of expenditure. There is only one money column on the debit side and all sum received from time to time by the petty cashier from the chief cashier are entered in it. The credit side consists of several analysis columns. Every payment made by the petty cashier is entered on this side twice. Firstly it is recorded in the total column and then to the appropriate column to which the expense is concerned. The total of the total column will naturally agree with the total of all subsidiary columns. The difference between the total of the debit items and that of the total column on the credit side at any time will represent the balance of the petty cash in hand and this should tally with the petty cashier’s actual holding of cash.<\/p>\n

The posting from the book to the respective accounts in the ledger is made directly in total at the end of every month or quarter or any other fixed period.<\/p>\n

 <\/h3>\n

\"certified<\/a><\/h3>\n\n\n

Go back to Tutorial<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Go back to Tutorial Petty Cash Book In almost all businesses, it is found necessary to keep small sums of ready money with the cashier or petty cashier for the purpose of meeting small expenses such as postage, telegrams, stationery, and office sundries, etc. The sum of money so kept in hand generally termed as…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[3333],"tags":[6716,2882,2883,5605,5604,2903,5606],"class_list":["post-7833","page","type-page","status-publish","hentry","category-business-accounting","tag-business-accountant","tag-business-accountant-certification","tag-certification-business-accountant","tag-define-petty-cash-book","tag-meaning-of-petty-cash-book","tag-petty-cash-book","tag-what-is-petty-cash-book"],"acf":[],"yoast_head":"\nBusiness Accounting Tutorial | Petty Cash Book<\/title>\n<meta name=\"description\" content=\"A petty cash book is generally maintained on a columnar basis. 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