Uses of the petty cash book

The petty cash book shows purchases of low value items (like up to £25) usually paid for in cash from a small amount of money held on an organisations premises called petty cash. The uses of this may be:

• stationery items
• small office supplies
• window cleaning
• travel expenses incurred on behalf of the business (bus, rail and taxi fares etc.)
• food and drink expenses incurred on behalf of the business
• postage
• tips and donations

It is sometimes possible to receive payments into petty cash again for small amounts - for example a staff member buying postage stamps for personal use or a charity receiving a cash donation.