Petty cash is a small amount of cash kept on hand for minor day-to-day expenses such as courier charges, local travel, office tea, or small purchases. It is usually managed through a petty cash box or imprest system with supporting vouchers. Even though amounts are small, proper control is important to avoid misuse or missing records.
Purchases Journal
A purchases journal is a special journal used to record credit purchases of goods or materials. It helps organize repetitive purchase transactions separately before...
Purchase Returns
Purchase returns are goods returned by the buyer to the supplier, usually because of defects, wrong quantity, damage, or quality issues. These returns reduce...
Purchase Order
A purchase order is a formal document issued by a buyer to a supplier specifying the goods or services required, quantity, price, terms, and...
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