![]() ![]() The petty cashier is responsible to record the sundry expenses. ![]() In the ordinary system, a sum of cash is given to the petty cashier. There are 2 types of Petty Cash Systems: Ordinary System and Imprest System Ordinary or Simple Petty Cash Thus, to release his extra burden, handling of these small head expenses is given to assistant cashier, receptionist, or other reliable staff. In addition to this, if the chief cashier has to maintain the sundry expenses in his book, his work increases and becomes hectic. Payment and receipts of these amount to hundreds or thousands of dollars per day. ![]() In big companies, the head cashier maintains the company’s general cash book. This process is either weekly or monthly. When the petty balance is low or exhausted, the head cashier again allots the amount to the cashier. The Chief Cashier gives the Petty Cashier an amount of cash as an advance, to handle petty expenses for a fixed period. Petty Cash Book is a book of accounts to record sundry routine expenses of the business which are of small value.
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