Management Of Petty Cash

　 1. the function of petty cash

In the course of the operation of an enterprise, many expenses can not be paid by cheque, and some small office costs are difficult to finance for many times. Therefore, many office offices often set up a pen. Petty cash (or) Reserve fund )

This petty cash is mainly used to pay for transportation, postage, reception, refreshment, parking and a small amount of office supplies. It is usually approved by the enterprise leader and the person in charge of the finance and is then kept and paid by the secretary. Its amount is determined according to the size of the enterprise and the number of times indicated by the usual small amount. After receiving the petty cash, the Secretary shall deposit the cash in the safe, and be responsible for keeping and paying.

　 2. petty cash Administration Of Method (1) the establishment of a petty cash account book secretary must establish a petty cash book to clear the date of receipt of cash, receipt number, amount and branch.

The date, usage, cash voucher number, amount and balance of gold appear. Sometimes we need to analyze the accounts and understand the cost.

(2) fill in petty cash voucher.

When the internal staff need to receive petty cash, they should fill in the petty cash voucher, submit the expense item and the purpose, date and amount.

(3) approval of the use of petty cash

The secretary must check the cash voucher carefully before he approvals it, and he can pay the cash to the recipient. The approver is usually the person in charge of Finance in an enterprise.

(4) check the contents carefully.

　　 The secretary should carefully check the invoices, such as invoices and other documents, whether the purpose, content, and amount are exactly the same as those on the petty cash voucher, and then attach the invoice and other documents to the petty cash voucher.

(5) make good expenditure records.

Every time a cash is paid, the secretary must register in the petty cash book promptly.

(6) periodic financial reimbursement

When the cost of the expenditure reaches a certain amount or at the end of the month, the Secretary will reimburse the financial department again.

(7) preservation of relevant information

The secretary should record the petty cash expenses in the office so as to find out the situation of office expenses and to keep them as data.