Glossary
Petty cash voucher
A small slip that records and authorises a minor cash payment.
What it means
A source document supporting a small payment made from petty cash, used to write up the petty cash book.
Example
A RM8 voucher for stamps is filed and entered in the petty cash book.
Why it matters
Vouchers give evidence for each small payment and keep the imprest system in control.
In practice
A petty cash voucher sits behind the petty cash book, not in the ledger. The petty cashier files each voucher, and only the totals are later posted to the expense accounts.
Suppose an office spends RM4.50 on stamps. The cashier writes a voucher, numbers it, attaches the shop receipt, and the person authorising it signs. At the end of the week the vouchers total RM38. This amount is reimbursed under the imprest system to restore the float to, say, RM100. The vouchers are the evidence for each debit to postage, cleaning or sundry expenses.
Students often confuse a voucher with a receipt. A receipt is external proof from the seller that money changed hands. The voucher is the business's own internal, authorised record that classifies the spending and permits it. One payment can carry both, with the receipt pinned to the voucher.
If petty cash and its documents are new to you, one of our teachers can go through a full example, from voucher to ledger. Book a trial class.
Related terms
Definitions here are general accounting explanations for study. For your board's exact wording, see its official syllabus via Sources.
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