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What is a petty cash voucher?

Author:
Harold Averkamp, CPA, MBA

Definition of Petty Cash Voucher

A petty cash voucher is usually a small form that is used to document a disbursement (payment) from a petty cash fund. Petty cash vouchers are also referred to as petty cash receipts and can be purchased from office supply stores.

The petty cash voucher should provide space for the following:

  • Date
  • Amount disbursed
  • Person receiving the money
  • Reason for the disbursement
  • General ledger account to be charged
  • Initials of the person disbursing the money from the petty cash fund

Some petty cash vouchers are prenumbered and sometimes a number is assigned for reference and control. Receipts or other documentation justifying the disbursement should be attached to the petty cash voucher.

When the petty cash fund is replenished, the completed petty cash vouchers provide the documentation for the replenishment check.

Example of Petty Cash Voucher

Shown below is an example of a petty cash voucher.

What is petty cash?

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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