All petty expenses are paid through petty cash fund and their records are made in a separate book, which is known as petty cash book. Hence, the petty cash book is one in which all small items of expenses are recorded in a systematic manner made through petty cash fund.
This note has information about petty cash book.
The petty cash fund is an amount, which is maintained by the government office for making payments of small expenditures like refreshment, newspapers, postal stamp, taxi fare etc. These types of expenditures occur in government offices frequently.
This note has information about petty cash fund.