Petty Cash Book
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MS: Buku Tunai Runcit · EN: Petty Cash Book · ZH: 零用现金簿
Meaning
The Petty Cash Book is a book of prime entry that records small, everyday expenses such as taxi fares, stamps and stationery. It is kept by the petty cashier and uses analysis columns so that expenses can be classified by type.
Example
The petty cashier of Bestari Shop pays RM8 for stamps and RM12 for stationery. Both payments are recorded in the payments column and separated into the 'Postage' and 'Stationery' analysis columns of the Petty Cash Book.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4