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Petty cash is a small amount of discretionary funds in the form of cash used for minor expenditures.[1]
The most common way of accounting for petty cash expenditures is to use the imprest system.[2]
- ^ P. Hosein (29 July 1988). Principles of Accounts (Cxc). Heinemann. p. 92. ISBN 978-0-435-98309-3.
- ^ Alan Trenerry (1999). Principles of Internal Control. UNSW Press. pp. 125–. ISBN 978-0-86840-401-1.