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A petty cash imprest system is a method of managing small cash expenses in a business or organization. Under this system, a fixed amount of cash is set aside in a petty cash fund, which is used to pay for small and infrequent expenses like office supplies or postage.
A voucher can also be used online in the form of an e-voucher. These types of vouchers can be entered when shopping online and the relevant vouchers value added to your order. It can take the form of any code. Many companies have opted to use voucher codes for the last few years but with a massive incline in use towards late 2008 and early 2009.
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The terms ‘cash’ or ‘cash assistance’ should be used when referring specifically to cash transfers only (i.e., ‘cash’ or ‘cash assistance’ should not be used to mean ‘cash and voucher assistance’). ‘Cash’ is here applied broadly to include both physical currency and different forms of e-cash/ digital payments, but ...
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Oversight of petty cash [3] is important because of the potential for abuse. Examples of petty cash controls include a limit on disbursements and monthly audits by someone other than the custodian. [4] Use of petty cash is sufficiently widespread that vouchers for use in reimbursement are available at any office supply store.
A petty cash book is a record of small-value purchases before they are later transferred to the ledger and final accounts; it is maintained by a petty or junior cashier. This type of cash book usually uses the imprest system: a certain amount of money is provided to the petty cashier by the senior cashier. This money is to cater for minor ...