Petty Cash Book Format (Imprest System)

Blank format

The left (debit) side records the float received; the right (credit) side records each payment in the Total Payment column and re-analyses it into the correct analysis column. Add up each analysis column at period end, show Balance c/d, then rule off both sides so the totals agree, and bring down Balance b/d and record the reimbursement at the start of the next period.

Parts of the format

Amount Received column (debit)

Records the original float received at the start of the period and the reimbursement received at the start of the next period.

Date, Particulars and Voucher No. columns

Records the details of each petty payment; every payment must be supported by a numbered petty cash voucher.

Total Payment column

Shows the full amount of each payment (credit side) before it is spread into the analysis columns.

Analysis columns

Classifies each payment by expense type (Postage, Stationery, Transport, Sundry) to make posting to the expense accounts easier.

Ledger column

Records payments that must be posted separately to a specific ledger account, for example a payment to a creditor.

Balance c/d and Balance b/d

Balance c/d balances the book at period end on the credit side; Balance b/d is brought down to the debit side at the start of the next period.

Reimbursement of float

The amount reimbursed at the start of the new period equals the total spent, so the float is restored to its original fixed amount.

Filled example

Kedai Runcit Seri Melati appoints a petty cashier who receives a fixed float of RM300 in cash on 1 May 2024. During the month the following petty payments are made: postage RM25 (voucher 01), pens and paper RM40 (voucher 02), taxi fare RM30 (voucher 03), parcel postage RM15 (voucher 04), files and books RM35 (voucher 05), meeting refreshments RM20 (voucher 06), a payment to creditor Ali RM45 (voucher 07) and bus fare RM18 (voucher 08).

Common layout errors

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