Petty Cash Book Ma & Pa
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Date Reference Amount Receipts Payments Overage Office Advertise Postage Bathroom Entertain Vehicle Other Other
  Explanation Needed To     Shortage Supplies     Supplies   Exp Acct # Amount
    Replenish     Acct 500 Acct 501 Acct 502 Acct 503 Acct 504 Acct 505 Acct 506    
                           
Feb 5, xxxx Check #  200   150                    
  Set Up Petty Cash                        
                           
Feb 8, xxxx Voucher # 100 25   25     25            
  Quick Printing                        
                           
Feb 12,xxxx Voucher # 101                        
  Postmaster 45   20       20          
                           
Feb 15,xxxx Voucher # 102 60   15         15        
  Dollar Store                        
                           
Feb 18,xxxx Voucher # 103 90   30           30      
  Homecooking Rest.                        
                           
Feb 23, xxxx Voucher # 104 110   20             20    
  Good Mileage Gas                        
                           
                           
Feb 26,xxxx Voucher # 105 126   16   16              
  Smalltown Office                        
  Supply Store                        
                           
                           
Totals For Replenishment   126 150 126   16 25 20 15 30 20 0 0
Prior                          
To Overage / Shortage                          
                           
Overage / Shortage   128     2                
                           
Totals For Replenishment                          
Including   128 150 126 2 16 25 20 15 30 20 0 0
Overage / Shortage                          
                           
Note: Voucher # 106 dated Feb 27,xxxx in the amount of $20.00  signed by Pa has not yet been settled.
About the Petty Cash Book
The Petty Cash Book is the record used to keep up with the petty cash fund and the amounts spent.
You should observe the following from our Petty Cash Book Example Presented Above:
1. The book has columns for the Date, Reference Number and Explanation, Amount to Replenish, Receipts, and Payment Amounts
2. The book also has columns set up for each of the payment types such as office supplies that are frequently paid from Petty Cash.
3. For occassional payments for items that don't have their own special column set up the Other Columns are used to record
the account number and amount.
Check Figures and Comments:
Currency - Overage + Shortage + Open Advance Vouchers + Settled Vouchers = Total Fund Balance
Overage or Shortage = Total Fund Balance - Settled Vouchers - Open Advance Vouchers - Actual Currency
The Amount To Replenish Column is used to inform us when the currency (actual cash)
in the fund is getting low.
When you replenish the fund you only replenish the Petty Cash Fund  for settled advances adjusted
for any shortages or overages.
If the fund has a shortage, the replenishment check is the total of the settled vouchers plus the amount of the shortage.
If the fund has an overage, the replenishment check is the total of the settled vouchers less the amount of the overage.
Why are only settled vouchers replenished  ? Because we don't know the actual amount of the
expense or payment until the actual receipts and invoices are turned in and any change
 is returned or additional amounts paid out.
Settled Vouchers  
Summary For Replenishment
Account
Number Amount
Settled Vouchers  
Office Supplies 501 16
Advertising 502 25
Postage 503 20
Bathroom Supplies 504 15
Entertainment 505 30
Vehicle Expenses 506 20
 Total Settled Vouchers 126
Cash Over / Short   500 2
Reimbursement Amount Including
Overage / Shortage 128
Cash (Currency) On Hand Per Actual Count 2
Open Advances  
Voucher # 106 20
Total Fund Balance 150
Petty Cash Fund Book
After Replenishment
Date Reference Amount Receipts Payments Over Office Advertise Postage Bathroom Entertain Vehicle Other Other
  Explanation Needed To     Short Supplies     Supplies   Exp Acct # Amount
    Replenish     Acct 500 Acct 501 Acct 502 Acct 503 Acct 504 Acct 505 Acct 506    
                           
                           
Totals Prior To Replenishment   128 150 126 2 16 25 20 15 30 20 0 0
                           
Feb 27,xxxx Check #  250                        
  Replenish Balance -128 128                    
                           
Feb 27,xxxx   0                      
When the custodian cashed  the Petty Cash Replenishment Check # 250, the check was recorded in the receipts column and the
Amount To Replenish Column (amount of payments from the fund needing reimbursement) was reduced.
Balances After Replenishmet with Check # 250
Currency 130
Open Advances
Voucher # 106 20
 Total Settled Vouchers 0
Fund Balance 150
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