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Cash Book > Petty Cash Book - Analytical Petty Cash Book

Topics

Introduction to Book-Keeping and Accountancy
Meaning and Fundamentals of Double Entry Book-Keeping
Journal
Ledger
Subsidiary Books
Bank Reconciliation Statement
Depreciation
Rectification of Errors
Final Accounts of a Proprietary Concern
Single Entry System
- Concept of Single Entry System
- Single Entry System vs. Double Entry System
- Parts of Single Entry System
- Statements of Affairs
- Statement of Profit or Loss
- Statement of Profit or Loss > Net Worth Method
- Practical Problems on Single Entry System

Definition: Analytical Petty Cash Book
Comparison with Simple Petty Cash Book
Format and Contents
Definition: Imprest System
Imprest System: Related Concepts
Reasons for Using Imprest System in Analytical Petty Cash Book
Example: Recording Transactions in Analytical Petty Cash Book
Key Takeaways

Maharashtra State Board: Class 11

Definition : Analytical Petty Cash Book

An Analytical Petty Cash Book is a special type of petty cash book used to record all small cash payments in separate columns for each expense category, like postage, stationery, or travel, making it easy to track exactly how much is spent on each type of petty expense

Maharashtra State Board: Class 11

Comparison with Simple Petty Cash Book

Feature	Simple Petty Cash Book	Analytical Petty Cash Book
Expense Classification	No classification—one amount column	Each type of petty expense has its own column
Format	Receipts on one side, payments on another	Receipts on one side, payments split into columns
Display of Expenses	All expenses together (no breakdown)	Postage, stationery, travel, etc., each have a column
Analysing Expenses	Difficult to analyse each expense, as all expenses are shown in one column	Easy to total and analyse each expense type separately
Best for	Small businesses or very few petty payments	Businesses with frequent or varied petty expenses

Maharashtra State Board: Class 11

Format and Contents

Format

Amount Received (₹)	Particulars	Voucher No.	Total Amount ₹	Printing & Stationery ₹	Postage ₹	Carriage ₹	Travelling Expenses ₹	Miscellaneous Expenses ₹	Telephone Charges ₹	Ledger Account ₹
xx	To...
	By...		xx		xx
	By...		xx							xx
	By...		xx				xx
	By...		xx						xx
	By...		xx					xx
	By...		xx	xx
	By...		xx			xx
	Total Exp	-	xxx	xx	xx	xx	xx	xx	xx	xx
	By Balance c/d		xx
xx			xxx
xx	To Balance b/d
xxx	To...

Contents:

Column Title	Description
Amount Received	The total petty cash amount given to the petty cashier to spend for small expenses.
Cash Book Folio	Reference number or page from the main cash book where the transaction is recorded.
Date	The date on which each petty transaction (receipt or payment) occurs.
Particulars	Description/details about the transaction (e.g., what was purchased or paid for).
Voucher No.	The serial number of the supporting voucher or bill for the transaction.
Total Amount	The total amount paid or received in each transaction.
Printing & Stationery	Amount spent on items like paper, pens, photocopying, etc.
Postage	Amount spent on postal services such as stamps, courier, or speed post.
Carriage	Expenses for transporting goods, delivery, or moving packages.
Travelling Expenses	Money spent on transport or travel, such as bus or taxi fares.
Miscellaneous Expenses	Other petty expenses that don’t fit regular categories.
Telephone Charges	Amount paid for telephone- or mobile-related expenses.
L.F.	Ledger Folio: a reference to the page in the ledger where the account is posted.
Ledger Account	Amount posted to the specific ledger account; keeps track of final balances/records.

Maharashtra State Board: Class 11

Definition : Imprest System

The imprest system is an accounting method where a fixed amount of money is set aside in a petty cash fund to pay for small, routine expenses. The fund is regularly replenished so that it always returns to its original set amount after expenses are checked and recorded, making this system easy to monitor and control.

Maharashtra State Board: Class 11

Imprest System : Related Concepts

Concept	Explanation
Petty Cash Fund	A small reserve of money kept on hand for minor, everyday expenditures (like postage, transport, and refreshments).
Custodian (Petty Cashier)	The person responsible for managing the fund and collecting supporting receipts for each payment.
Replenishment	At the end of each period (week/month), used cash is restored up to the fixed imprest amount, based on receipts/vouchers submitted.
Receipts/Vouchers	Proof of all payments made from petty cash,is needed for controlling and replenishing the fund.
Monitoring and Control	Regular checking of actual cash versus recorded cash prevents misuse or errors and increases accuracy in petty cash handling.

Maharashtra State Board: Class 11

Reasons for Using Imprest System in Analytical Petty Cash Book

Maharashtra State Board: Class 11

Example : Recording Transactions in Analytical Petty Cash Book

S, the petty cashier, received ₹2,000 from the head cashier.
List of transactions to be recorded in the analytical petty cash book of PQR Traders for April 2025.

Date	Particulars	Amount (₹)
01-Apr-25	Paid Cartage	50
02-Apr-25	Telephone Charges	40
03-Apr-25	Bus Fare	20
04-Apr-25	Postage	30
05-Apr-25	Snacks for Employees	80
06-Apr-25	Courier Charges	30
07-Apr-25	Purchased Stationery	65
08-Apr-25	Xerox Charges	30
09-Apr-25	Repairs on Furniture	105
10-Apr-25	Cleaning Expenses	115

In the books of PQR Traders
Analytical Petty Cash Book

Amount Received ₹	Date	Particulars	Voucher No.	Total Amount Paid ₹	Courier/Postage ₹	Telephone Expenses ₹	Travelling & Conveyance Expenses ₹	Printing & Stationery ₹	Misce. Expenses ₹
2,000	2025 April 01	To Cash A/c	-
	01	By Cartage	-	50			50
	02	By Telephone Charges	-	40		40
	03	By Bus Fare	-	20			20
	04	By Postage	-	30	30
	05	By Refreshment to Employees	-	80					80
	06	By Courier Charges	-	30	30
	07	By Stationery	-	65				65
	08	By Xerox charges	-	30				30
	09	By Furniture repairs	-	105					105
	10	By Cleaning Expenses		115					115
		Total Exp	-	565	60	40	70	95	300
	30	By Balance c/d	-	1,435
2,000				2,000
1,435	May 01	To Balance b/d		1,435

Maharashtra State Board: Class 11

Key Takeaways

The analytical petty cash book is a type of petty cash book that records small cash payments in separate columns for each expense category (postage, stationery, travel, etc.), providing clear analysis and better control.
The system saves time by allowing totals for each expense type to be posted directly to ledgers rather than entering each payment separately.
Common analytical columns found in the petty cash book include Printing & Stationery, Postage, Travelling Expenses, Telephone Charges, and Miscellaneous Expenses.
The imprest system involves giving the petty cashier a fixed amount at the start of each period; after checking receipts, only the amount spent is reimbursed, restoring the balance to the original level.
Using the imprest system in the analytical petty cash book ensures transparency, accuracy, convenience, and strict financial discipline in managing frequent, small transactions.