How To Deal With Reimbursement Of Petty Cash In The Non Reserve Fund System?

The non fixed reserve fund refers to the unit's internal departments or staff members who do not often use petty cash. They fill in the loan documents according to the amount of the reserve fund required for each business, borrow cash from the cashier, and reimburse them to the financial department once they are used, such as invoices and other original vouchers.

When the reimbursement is made, the finance department makes the pfer voucher, and the debit subject is the same as the reserve fund reimbursement, and the credit item is the "other receivable" subject.

For the actual amount of expenditure less than the pre loan amount, the cash receipts should be compiled, the cash borrowed should be recovered, and the cash payment voucher should be prepared for the actual expenditure greater than the pre loan amount, so as to replenishment the funds paid by the staff.

The Department of finance buys 1600 yuan for office supplies, and the finance department will prepare cash payment vouchers according to the loan vouchers. The accounting entries are: other receivables, reserve funds (administrative section), 1600 Loans: cash 16O0, the administrative departments purchase office supplies 1520 yuan, and reimburse them to the finance department by invoicing and checking the warehousing receipts, and the excess cash is returned to 80 yuan, and the finance department makes a pfer voucher. Its entry is: the management fee is 1520 yuan, the cash is 80 yuan: the other receivables, the reserve fund (administrative section) 1600 1600, the cashier reclaims the unused cash of 80 yuan. Example: Dasheng company adopts the system of non reserve fund for administration, administration.

If the administrative department actually buys 1780 yuan of office supplies and pays 180 yuan on its own, it will prepare a pfer certificate in accordance with the regulations when it is reimbursed. Its entry is: 1780 yuan: Loan: other receivables, reserve fund (administrative section) 16O0 cash, 180 cash, the cashier pays 180 yuan to the administrative division, and the refund amount to the administrative personnel is 180 yuan.