國際會計學(xué)ppt課件-閱讀頁
2025-01-22 16:07本頁面
【正文】 cash(even in small amounts) on the premises is a security risk. Therefore a petty cash system is usually subject to strict controls. ? Payment is only made in respect of authorised claims. ? All claims are supported by evidence. Petty cash ? Authorisation ? An employee must plete a petty cash voucher detailing the expenses claimed. Usually receipts must be attached to the voucher. The pleted voucher then needs to be signed by the employee’s manager to authorise payment. ? Evidence ? All petty cash vouchers must have receipts for the expenditure attached, as evidence that the employee has really incurred that cost. ?The petty cash book ? A petty cash book is a cash book for small payments. Petty cash(contin) PETTY CASH BOOK Receipts Date Narrative Total Milk Postage Travel Other $ 20 7 $ $ $ $ $ 250 1 Spet Bal b/d Milk bill 25 25 Postage stamps 5 5 Taxi fare 10 10 Flowers for sick staff 15 15 __ Bal c/d 195 __ __ __ __ 250 250 25 5 10 15 ? Imprest system ? Under what is called the imprest system, the amount of money in petty cash is kept at an agreed sum or ‘float’(say $250). This is called the imprest amount. Expense items are recorded on vouchers as they occur, so that at any time: Petty cash(contin) $ Cash still held in petty cash 195 Plus voucher payments(25+5+10+15) 55 Must equal the imprest amount 250 The total float is made up regularly (to $250, or whatever the imprest amount is) by means of a cash payment from the bank account into petty cash. The amount of the ‘top up’ into petty cash will be the total of the voucher payments since the previous topup. ? Example: petty cash and the imprest system ? DEF operates an imprest system for petty cash. During February 20 9, the following petty cash transactions took place. $ . 9 Stamps . 9 Milk . 9 Taxi fare . 9 Stamps . 9 Received from staff for photocopying . 9 Stationery The amount remaining in petty cash at the end of the month was $. What is the imprest amount? The solution is $150. $ Opening balance(imprest amount) (balancing figure) Add: amount received from staff Less: expenditure () (12+25+15+5+) Cash in hand at end of month
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