General

Replenishing the Petty Cash Fund

The entry required to record expenses paid out of petty cash and bring the fund back to its original balance.

Account NameTypeDebit ($)Credit ($)
Office Supplies ExpenseExpense (+)45.00-
Delivery/Postage ExpenseExpense (+)20.00-
Cash in BankAsset (-)-65.00

💡 Accountant's Note

Notice you do NOT credit Petty Cash itself unless you are reducing the fund size. You credit the main Bank account to replace the cash spent on specific expenses.

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