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Purpose, issuer, receiver and format of Petty Cash Voucher

Purpose of Issuing Petty Cash Voucher :

Petty cash voucher is a record of expenditure from a petty cash fund for which a receipt was not received. Petty cash funds are maintained to provide a company with fast access to small amounts of cash for minor, non-routine purchases. Petty cash vouchers are used to maintain financial control of petty cash accounts, preventing abuse or mismanagement of the funds.

In practice, petty amount is based on each company policy (e.g. payment is less than 200$ paid by petty cash).

Who issues Petty Cash Voucher :

Petty cash voucher is filled out by accounting and finance department.

Who receives Petty Cash Voucher :

Payment is received by supplier/seller, but in practice, signature on petty cash voucher  may not be provided by or sent to supplier/seller. Petty cash voucher is internal document for company.

Sample Format of Petty Cash Voucher :

 

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