商务秘书实务课件.ppt

Chapter 14,Petty Cash Management,Introduction,What is Petty Cash?,small,The small amount of cash that is available for payment of small items.,Necessary cash for every firmWithout the services of a bank,Introduction,Petty cash is used for:,The person in charge of petty cash is:,tea,coffee,milk and sugar for the office staff,bus or taxi fares,parking fees,postage stamps,cleaners wages,and small items of office stationery.,secretary,a senior clerk,often called a petty cash custodian,In a small or medium size firm,in a big company,Where is Petty Cash Stored?,It must be kept in a lockable cash box with a removable tray,and the box must be locked in a cupboard.,bank notes stored under the tray,coins stored on the tray,The Imprest System,The petty cash account is usually kept on a system called the imprest system.,The petty cash fund,2000,1715,483,2000,At the beginning,At the end,At the next beginning,balance,A sum of money equal the amount which has been spent is disbursed at the end of a regular period usually a week or a month.,The Imprest System,The company management should develop a policy:,how much money should be available in the petty cash reserve,a maximum expenditure which can be paid with petty cash,The fund should be enough to cover petty cash expenditures for a regular period.Neither too small nor too big,Once the board has determined how large a fund is needed,a check can be written to the petty cash custodian to establish the petty cash fund.,Petty Cash Voucher,A voucher is a written record of disbursement,and is used for the management of the petty cash.,It must be signed by the person receiving the money and the person authorizing the payment.,The clerk in charge of the petty cash must not pay out any petty money without a voucher.,Note 1:,Note 2:,Petty Cash Voucher,A voucher is a written record of disbursement,it is used for the management of the petty cash.,A receipt should be produced for anything bought out of petty cash.,The vouchers should be numbered for filing purpose.,Vouchers can be printed by secretary;pads of petty cash vouchers can be purchased in some stationery stores.,Note 3:,Note 4:,Note 5:,Petty Cash Voucher,A Sample Petty Cash Voucher,Reimbursements from a Petty Cash Fund,In reimbursement the proof of purchase is very important.,make a small purchase,get a receipt,complete a petty cash voucher,Get the voucher approved,reimbursement,Reimbursements from a Petty Cash Fund,In some cases,the company may permit an advance from petty cash to cover an upcoming purchase.,There would be two vouchers for the same case,One without an approving signature but has an accurate figure,One with an approving signature and a big sum,These 2 vouchers are numbered xx-1 and xx-2.,An Electronic Worksheet for a Petty Cash Account,There should be an account in the computer of the petty cash custodian which should be made in the form of spreadsheet.,A specimen petty cash account,Summary,Petty cash is used for small payments on office sundries.A secretary may be responsible for maintaining a petty cash system,or should be familiar with the procedures involved for supervision purposes.,Petty cash is operated on the imprest system,THANK YOU,