Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 23 - No. 45)

What is the purpose of a petty cash book?
To record all bank transactions.
To record all cash transactions.
To record small expenditures paid out of petty cash.
To record all sales revenue.

Explanation

A petty cash book is specifically designed to record small, day-to-day expenses paid from a petty cash fund.

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