Format of petty cash book :

The format is given in the next page.

Explanation of columns in the analytical petty cash book

1. Receipts: This is the first column of the petty cash book. Amount received by the petty cashier for meeting petty expenses and the opening balance of petty cash will be recorded in this column.

2. C.B.F.N: This refers to Cash Book Folio Number. In this column we write the page number of the cash book where cash paid by the cashier is recorded.

3. Date: In this column, the date of receipt / payment of cash is recorded.

4. Particulars: This column records the details of the receipts / payments. Cash received in the beginning is shown as ‘To cash’ and all the petty expenses are shown as ‘By expenses’ (name of the expense).

5. V.N.: The serial number of the voucher (cash payment) is written in this column.

6. Total Payments: This column records the amount of every expense. At the end of the week or month expenses are totalled and afterwards balanced. The total expenses of the week or the month is compared with the total of the receipts column and the balance is obtained.

7. Postage and Telegrams: This column records postal expenses like post card, envelope, inland letter, postage stamps, registered letter, parcel, telegrams and telephone charges.

8. Printing & Stationery: It includes expenses incurred for purchasing materials such as paper, ink, pencil, eraser, carbon paper and other items of stationery.

9. Cartage / Freight / Carriage: In this column carriage inward of goods is recorded. It includes cartage paid to coolie, tempo charges etc.

10. Travelling Expenses / Conveyance: In this column fare for hiring autorickshaw, bus, train, taxi etc., are recorded.

11. Office Expenses & Repairs: Minor repairing charges and petty office expenses like cleaning are included in this column.

12. Sundry Expenses / Sundries: Generally columns of important petty expenses of the business according to the nature and type of business are prepared. In addition to these important expenses, there may be certain expenses, which may not have specific columns for them. Expenses like refreshment, charity, tips, amount paid to scavangers etc., are recorded in this column.

13. L.F.: This refers to the page number of the ledger where the respective account is recorded.

14. Personal Accounts : Small amount of money paid to individuals are entered in this column.

 

Analytical Petty Cash Book of…………………..

Analysis of Payments

Dr.                                                                                                                                                                                                                                                 Cr.

Receipt

C .B .F. N

Date

Particulars

V.N.

Total Payments

Postage and

Printing and Stationery

Carriage

Travelling expenses

Office Expenses & Repairs

Sundries

L.F

Personal Accounts

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.

Rs.

P.