Petty cash paid in advance for travel expenses, sporadic shopping, etc. Generally, it is collected according to the expected amount, and it will be reimbursed once after use, and more refunds will be made. Before the account is settled, no further advance shall be made.

For petty cash used for sporadic expenses, the petty cash system can be implemented, that is, the designated petty cash person in charge will receive it according to the specified amount, and after use, it will be reimbursed according to the specified procedures to make up the original quota.

Units that implement the imprest system shall, after the imprest recipients use the imprest, prepare the expense schedule according to various expense vouchers, regularly submit an account to the accounting department, and recover the used imprest. Prepaid petty cash, when spending, debit "petty cash" (or "other receivables") subjects; The balance of repayment and recovery is credited to this account.

Extended data

Other receivables and temporary payments mainly include:

1, various indemnities and fines receivable;

2. Rent receivable of the lease package;

3. All kinds of advance payments that should be collected from employees;

4. Reserve fund (reserve fund allocated to various functional departments and workshops of the enterprise);

5. Pay a deposit, such as a deposit for renting a package;

6. Transfer of advance payment;

7. Dividends receivable announced after stock purchase are included in the stock price;

8. Other receivables and temporary payments.

Baidu encyclopedia-reserve fund

Baidu encyclopedia-other receivables