{"id":2647,"date":"2017-12-26T18:23:51","date_gmt":"2017-12-26T18:23:51","guid":{"rendered":"http:\/\/www.helpingstudents.com.ng\/?p=2647"},"modified":"2019-12-16T21:21:04","modified_gmt":"2019-12-16T21:21:04","slug":"petty-cash-book","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/de\/petty-cash-book\/","title":{"rendered":"Portokassenbuch: Analytisches &amp; Imperest System (+Video)"},"content":{"rendered":"<h2>Petty Cash Book (<em>AOC)<\/em><\/h2>\n<p>This article covers the terminologies in The Petty Cash Book System of Accounting, The Definition of Terms and The Analysis of Payments. you will also learn how to treat questions on Petty Cashbook (Imperest System).<\/p>\n<blockquote><p>Subscribe to our YouTube channel so as not to miss a tutorial video.<\/p>\n<p><script src=\"https:\/\/apis.google.com\/js\/platform.js\"><\/script><\/p>\n<div class=\"g-ytsubscribe\" data-channelid=\"UCsHPKTWR8pDErG0onuksKSA\" data-layout=\"full\" data-count=\"default\"><span style=\"font-size: 16px;\">\u00a0<\/span><span style=\"background-color: #ffffff; font-size: 16px;\">\u00a0<\/span><\/div>\n<\/blockquote>\n<h3>The Analytical Petty Cash Book<\/h3>\n<p>The analytical cash book is a book kept by a petty cashier. The keeping of the book is not different from the keeping of the main <a href=\"https:\/\/hstutorial.com\/de\/cash-book\/\">Cash Book.<\/a><\/p>\n<p>The amount paid out by the chief cashier is credited in his cash book to complete the double entry. Just as in the main cash book, all payments are credited in the petty cash book.<\/p>\n<blockquote><p>The only difference is that the different payment making up these credit entries are usually classified and extended into their appropriate endings of expenditure. <strong><em>This is referred to as an analysis of payments.<\/em> <\/strong><\/p><\/blockquote>\n<p>The total of each of these headings is eventually posted to the appropriate account in the ledger. Petty cash usually involves a small amount in the day to day running of the business. The volume of the cash float is determined by the nature of the business.<\/p>\n<p>Amidst the fact that daily revenue of various organizations is paid into the bank, it becomes necessary therefore to maintain a petty cash book, since it will not be wise going to the bank to withdraw money for every small item needed on a day to day basis.<\/p>\n<h2>The Imprest System<\/h2>\n<p>The basic idea of this system is that the chief cashier gives the petty cashier a fixed amount of cash to meet his needs for the required period.<\/p>\n<p>This fixed sum is referred to as <strong>\u201cfloat\u201d<\/strong> usually given at the beginning of the period. At the end of the period, the cashier ascertains the amount spent: The petty cash in hand should then be equal to the original amount with which the period was started. All expenditures must be supported by necessary documents or vouchers.<\/p>\n<blockquote><p><strong>NB:<\/strong><\/p>\n<p>Money given for monthly expenses is known as <strong>FLOAT.<\/strong><\/p>\n<p>Additional money given to the petty cashier is known as <strong>REIMBURSEMENT.<\/strong><\/p>\n<p>The float could be increased at the beginning of any period.<\/p><\/blockquote>\n<h2>Terminologies<\/h2>\n<ul>\n<li>Portokassenbuch<\/li>\n<li>Chief Cashier<\/li>\n<li>Petty Cashier<\/li>\n<li>Float<\/li>\n<li>Disbursement<\/li>\n<li>Reimbursement<\/li>\n<li>Analysis Column<\/li>\n<li>Imprest System<\/li>\n<li>Ledger Account<\/li>\n<\/ul>\n<p>Join <span class=\"waslinkname\">3,800+ students on our YouTube Channel to benefit from our videos.<\/span><\/p>\n<h2>Watch Video<\/h2>\n<p>Watch this video to see practical ways of treating questions on Petty Cashbook<\/p>\n<div class=\"wonderplugin-video\" style=\"width:600px;height:400px;position:relative;display:block;background-color:#000;overflow:hidden;max-width:100%;margin:0 auto;\" data-aspectratio=\"1.5\"><iframe class=\"wpve-iframe\" width=\"100%\" height=\"100%\" src=\"https:\/\/www.youtube.com\/embed\/gALr5J53lk8\" frameborder=\"0\" allowfullscreen><\/iframe><\/div>\n<p><strong>Got questions? Leave them in the comment section below, we will attend to them.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Portokassenbuch (AOC) Dieser Artikel behandelt die Terminologie des Portokassensystems der Buchhaltung, die Definition der Begriffe und die Analyse der Zahlungen.<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/hstutorial.com\/de\/petty-cash-book\/\"> <span class=\"screen-reader-text\">Portokassenbuch: Analytisches &amp; Imperest System (+Video)<\/span> Weiterlesen &raquo;<\/a><\/p>","protected":false},"author":2,"featured_media":3624,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":""},"categories":[59],"tags":[191,76],"class_list":["post-2647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-accounting","tag-cash-book","tag-petty-cash-book"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Petty Cash Book: Analytical &amp; Imperest System (+Video) - HS Tutorial<\/title>\n<meta name=\"description\" content=\"Petty Cash Book: The Petty Cash usually involves a small amount in the day to day running of the business. The petty cash book is a book kept by...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hstutorial.com\/de\/petty-cash-book\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Petty Cash Book: Analytical &amp; Imperest System (+Video)\" \/>\n<meta property=\"og:description\" content=\"Petty Cash Book: The Petty Cash usually involves a small amount in the day to day running of the business. The petty cash book is a book kept by...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hstutorial.com\/de\/petty-cash-book\/\" \/>\n<meta property=\"og:site_name\" content=\"HS Tutorial\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/charllycares\" \/>\n<meta property=\"article:published_time\" content=\"2017-12-26T18:23:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-12-16T21:21:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.hstutorial.com\/wp-content\/uploads\/2017\/12\/Petty-Cash-Book.jpg?fit=640%2C423&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"423\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Charles Izuoba\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"Charles Izuoba\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hstutorial.com\/petty-cash-book\/\",\"url\":\"https:\/\/hstutorial.com\/petty-cash-book\/\",\"name\":\"Petty Cash Book: Analytical & Imperest System (+Video) - HS Tutorial\",\"isPartOf\":{\"@id\":\"https:\/\/hstutorial.com\/#website\"},\"datePublished\":\"2017-12-26T18:23:51+00:00\",\"dateModified\":\"2019-12-16T21:21:04+00:00\",\"author\":{\"@id\":\"https:\/\/hstutorial.com\/#\/schema\/person\/9be39ababd5f30454d9d91283a653625\"},\"description\":\"Petty Cash Book: The Petty Cash usually involves a small amount in the day to day running of the business. The petty cash book is a book kept by...\",\"breadcrumb\":{\"@id\":\"https:\/\/hstutorial.com\/petty-cash-book\/#breadcrumb\"},\"inLanguage\":\"de-DE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/hstutorial.com\/petty-cash-book\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/hstutorial.com\/petty-cash-book\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/hstutorial.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Petty Cash Book: Analytical &#038; Imperest System (+Video)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/hstutorial.com\/#website\",\"url\":\"https:\/\/hstutorial.com\/\",\"name\":\"HS Tutorial\",\"description\":\"Online Tutorial for Students\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/hstutorial.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"de-DE\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/hstutorial.com\/#\/schema\/person\/9be39ababd5f30454d9d91283a653625\",\"name\":\"Charles Izuoba\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de-DE\",\"@id\":\"https:\/\/hstutorial.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/hstutorial.com\/wp-content\/uploads\/2019\/08\/charles-hs.jpg\",\"contentUrl\":\"https:\/\/hstutorial.com\/wp-content\/uploads\/2019\/08\/charles-hs.jpg\",\"caption\":\"Charles Izuoba\"},\"description\":\"Charles Izuoba is an Entrepreneur and a graduate in Business Administration and Management. He is the Founder of HS Tutorial, A Digital Marketer and Content Creator.\",\"sameAs\":[\"https:\/\/hstutorial.com\",\"https:\/\/www.facebook.com\/charllycares\"],\"url\":\"https:\/\/hstutorial.com\/de\/author\/helpingstudents\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Petty Cash Book: Analytical & Imperest System (+Video) - HS Tutorial","description":"Petty Cash Book: The Petty Cash usually involves a small amount in the day to day running of the business. The petty cash book is a book kept by...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hstutorial.com\/de\/petty-cash-book\/","og_locale":"de_DE","og_type":"article","og_title":"Petty Cash Book: Analytical & Imperest System (+Video)","og_description":"Petty Cash Book: The Petty Cash usually involves a small amount in the day to day running of the business. The petty cash book is a book kept by...","og_url":"https:\/\/hstutorial.com\/de\/petty-cash-book\/","og_site_name":"HS Tutorial","article_author":"https:\/\/www.facebook.com\/charllycares","article_published_time":"2017-12-26T18:23:51+00:00","article_modified_time":"2019-12-16T21:21:04+00:00","og_image":[{"width":640,"height":423,"url":"https:\/\/i0.wp.com\/www.hstutorial.com\/wp-content\/uploads\/2017\/12\/Petty-Cash-Book.jpg?fit=640%2C423&ssl=1","type":"image\/jpeg"}],"author":"Charles Izuoba","twitter_card":"summary_large_image","twitter_misc":{"Verfasst von":"Charles Izuoba"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/hstutorial.com\/petty-cash-book\/","url":"https:\/\/hstutorial.com\/petty-cash-book\/","name":"Petty Cash Book: Analytical & Imperest System (+Video) - HS Tutorial","isPartOf":{"@id":"https:\/\/hstutorial.com\/#website"},"datePublished":"2017-12-26T18:23:51+00:00","dateModified":"2019-12-16T21:21:04+00:00","author":{"@id":"https:\/\/hstutorial.com\/#\/schema\/person\/9be39ababd5f30454d9d91283a653625"},"description":"Petty Cash Book: The Petty Cash usually involves a small amount in the day to day running of the business. The petty cash book is a book kept by...","breadcrumb":{"@id":"https:\/\/hstutorial.com\/petty-cash-book\/#breadcrumb"},"inLanguage":"de-DE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hstutorial.com\/petty-cash-book\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hstutorial.com\/petty-cash-book\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/hstutorial.com\/"},{"@type":"ListItem","position":2,"name":"Petty Cash Book: Analytical &#038; Imperest System (+Video)"}]},{"@type":"WebSite","@id":"https:\/\/hstutorial.com\/#website","url":"https:\/\/hstutorial.com\/","name":"HS Tutorial","description":"Online Tutorial for Students","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hstutorial.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"de-DE"},{"@type":"Person","@id":"https:\/\/hstutorial.com\/#\/schema\/person\/9be39ababd5f30454d9d91283a653625","name":"Charles Izuoba","image":{"@type":"ImageObject","inLanguage":"de-DE","@id":"https:\/\/hstutorial.com\/#\/schema\/person\/image\/","url":"https:\/\/hstutorial.com\/wp-content\/uploads\/2019\/08\/charles-hs.jpg","contentUrl":"https:\/\/hstutorial.com\/wp-content\/uploads\/2019\/08\/charles-hs.jpg","caption":"Charles Izuoba"},"description":"Charles Izuoba is an Entrepreneur and a graduate in Business Administration and Management. He is the Founder of HS Tutorial, A Digital Marketer and Content Creator.","sameAs":["https:\/\/hstutorial.com","https:\/\/www.facebook.com\/charllycares"],"url":"https:\/\/hstutorial.com\/de\/author\/helpingstudents\/"}]}},"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/hstutorial.com\/wp-content\/uploads\/2017\/12\/Petty-Cash-Book.jpg?fit=640%2C423&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/p9V5Ou-GH","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/posts\/2647"}],"collection":[{"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/comments?post=2647"}],"version-history":[{"count":5,"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/posts\/2647\/revisions"}],"predecessor-version":[{"id":8831,"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/posts\/2647\/revisions\/8831"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/media\/3624"}],"wp:attachment":[{"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/media?parent=2647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/categories?post=2647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hstutorial.com\/de\/wp-json\/wp\/v2\/tags?post=2647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}