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Petty Cash Book
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State the purpose of issuing invoice
Purchase / sale of goods on credit
The imprest amount is $100. The balance b/d is $23, how much need to restore?
$77
State a reason for maintaining a petty cash book.
to reduce fraud (any acceptable reason)
What is credit Note
to acknowledge the goods being returned
The purpose of issuing statement of account.
To summarised transactions for the month
What is imprest system
fixed amount of cash is allocated to a petty cash fund
In what situation we will issue debit note?
undercharge / to inform the seller the goods have returned
State one advantage of the imprest system of petty cash.
keep track of petty cash expenditure (any acceptable reason)
Define petty cash book
To record small cash transactions
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