Answer Posted / peeyush

A business firm faces a large number of monitary
transactions.Reciept and payment of cash holds most
important part in it. there will be some small cash
transactions say below 100/- or below 500/-. Entering all
these in the main cashbook will create overburden of works
to the Accountant. To avoid this a petty cash book is
maintaining by firms by the petty cashier. expenes of tea
for guests, postage paid, xerox copies etc comes in this
petty cash book. So it is the cash book for petty or small
expenses. The Cashier maintaining the petty cash book is
called petty cashier

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