cima-co2課程ppt(20)-在線瀏覽
2024-12-04 03:21本頁面
【正文】 k usually operates an Imprest system where the amount of money in petty cash is kept at an agreed sum or 39。float’. 3 9 ? Pre set limit say $400 ? Voucher is filled in when money is taken out ? At any time Voucher + Cash = $400 ? The petty cash book is filled in from the vouchers ? The amount used is restored on a regular basis to the pre set limit. Characteristics of imprest system 3 10 Example 1 The petty cash imprest is restored to $100 at the end of each week. The following amounts are paid out of petty cash during week 23: Stationery $, including sales tax at % Travelling costs $ Office refreshments $ Sundry payables $, plus sales tax
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