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THE PETTY CASH BOOK · 1. It helps the main cashier to deal with small payment · 2. It facilitate the small payment without the use of cheque · 3. It easy to check This is just a fancy name that describes a special fund that is set up and used for minor and unanticipated cash expenses where a cheque can't be written or the At the end of the month of totals of the analysis columns are debited to the respective ledger accounts under the narration of petty cash. Other transactions Petty-cash-books.pdf - Free download as PDF File (.pdf), Text File (.txt) or read Petty cash book – A petty cash book is used to record low values cash Cash Book & Petty Cash Book 8 4 Karl is a sole trader who keeps full double entry accounting records including Sales, Purchases and Nominal Ledgers.Keep receipts and a record of each purchase. A petty cash book should be maintained that details all the cash re- ceived into the petty cash, and all payments Petty cash book is a type of cash book that is used to record minor regular Like a general cash book, a petty cash book has a debit and a credit side.