商务秘书实务Chapter 14 - Petty cash management
合集下载
相关主题
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
It must be kept in a lockable cash box with a removable tray, and the box must be locked in a cupboard.
bank notes stored under来自百度文库the tray
coins stored on the tray
The person in charge of petty cash is:
secretary—In a small or medium size firm a senior clerk —in a big company
often called a petty cash custodian
Where is Petty Cash Stored?
－how much money should be available in the
petty cash reserve －a maximum expenditure which can be paid with petty cash
The fund should be enough to cover petty
Introduction
Petty cash is used for: tea, coffee, milk and sugar for the office staff, bus or taxi
fares, parking fees, postage stamps, cleaner’s wages, and small items of office stationery.
In reimbursement the proof of purchase is very important.
make a small purchase
get a receipt
Get the voucher approved
complete a petty cash voucher
reimbursement
Note 3: The vouchers should be numbered for filing purpose. Note 4: A receipt should be produced for
anything bought out of petty cash.
Note 5: Vouchers can be printed by
Reimbursements from a Petty Cash Fund
In some cases, the company may permit an advance from petty cash to cover an upcoming purchase.
2000
balance
483 1715
2000
At the beginning
At the end
At the next beginning
The petty cash fund
The Imprest System
The company management should develop a policy:
secretary; pads of petty cash vouchers can be purchased in some stationery stores.
Petty Cash Voucher
A Sample Petty Cash Voucher
Reimbursements from a Petty Cash Fund
Chapter 14
Petty Cash Management
Introduction
What is Petty Cash?
small
The small amount of cash that is available for payment of small items.
Necessary cash for every firm Without the services of a bank
cash expenditures for a regular period.
Neither too small nor too big
Once the board has determined how large a fund is needed, a check can be written to the petty cash custodian to establish the petty cash fund.
Petty Cash Voucher
A voucher is a written record of disbursement, and is used for the management of the petty cash.
Note 1:
It must be signed by the person receiving the money and the person authorizing the payment.
Note 2:
The clerk in charge of the petty cash must not pay out any petty money without a voucher.
Petty Cash Voucher
A voucher is a written record of disbursement, it is used for the management of the petty cash.
The Imprest System
The petty cash account is usually kept on a system called the imprest system. A sum of money equal the
amount which has been spent is disbursed at the end of a regular period – usually a week or a month.
bank notes stored under来自百度文库the tray
coins stored on the tray
The person in charge of petty cash is:
secretary—In a small or medium size firm a senior clerk —in a big company
often called a petty cash custodian
Where is Petty Cash Stored?
－how much money should be available in the
petty cash reserve －a maximum expenditure which can be paid with petty cash
The fund should be enough to cover petty
Introduction
Petty cash is used for: tea, coffee, milk and sugar for the office staff, bus or taxi
fares, parking fees, postage stamps, cleaner’s wages, and small items of office stationery.
In reimbursement the proof of purchase is very important.
make a small purchase
get a receipt
Get the voucher approved
complete a petty cash voucher
reimbursement
Note 3: The vouchers should be numbered for filing purpose. Note 4: A receipt should be produced for
anything bought out of petty cash.
Note 5: Vouchers can be printed by
Reimbursements from a Petty Cash Fund
In some cases, the company may permit an advance from petty cash to cover an upcoming purchase.
2000
balance
483 1715
2000
At the beginning
At the end
At the next beginning
The petty cash fund
The Imprest System
The company management should develop a policy:
secretary; pads of petty cash vouchers can be purchased in some stationery stores.
Petty Cash Voucher
A Sample Petty Cash Voucher
Reimbursements from a Petty Cash Fund
Chapter 14
Petty Cash Management
Introduction
What is Petty Cash?
small
The small amount of cash that is available for payment of small items.
Necessary cash for every firm Without the services of a bank
cash expenditures for a regular period.
Neither too small nor too big
Once the board has determined how large a fund is needed, a check can be written to the petty cash custodian to establish the petty cash fund.
Petty Cash Voucher
A voucher is a written record of disbursement, and is used for the management of the petty cash.
Note 1:
It must be signed by the person receiving the money and the person authorizing the payment.
Note 2:
The clerk in charge of the petty cash must not pay out any petty money without a voucher.
Petty Cash Voucher
A voucher is a written record of disbursement, it is used for the management of the petty cash.
The Imprest System
The petty cash account is usually kept on a system called the imprest system. A sum of money equal the
amount which has been spent is disbursed at the end of a regular period – usually a week or a month.