Accounting glossary

What is petty cash?

A small cash float for small purchases — stamps, cleaning supplies, the emergency courier. Small does not mean untracked: a float, receipts for what left, and periodic top-ups that reconcile the difference.

Example

A $200 float covers small purchases. At top-up time the tin holds $46 in cash and $154 in receipts — together $200, which is the check.

The $154 is recorded as the expenses those receipts represent, and the float returns to exactly $200.

In SeroBooks

A petty cash account in the chart with entries like any other, reconciled on count. Petty cash guide

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