A petty cash book format in the analytical imprest style with a worked example, how the float is topped up, and a free petty cash book template in Excel.
Analytical petty cash book format
| Received | Date | Particulars | V. No. | Total | Postage | Stationery | Travel | Sundry |
|---|---|---|---|---|---|---|---|---|
| 5,000.00 | 01 Apr | To Cash (imprest) | ||||||
| 02 Apr | By Courier charges | PC-01 | 180.00 | 180.00 | ||||
| 03 Apr | By Printer paper | PC-02 | 580.00 | 580.00 | ||||
| 04 Apr | By Auto fare | PC-03 | 120.00 | 120.00 | ||||
| Total | 880.00 | 180.00 | 580.00 | 120.00 | ||||
| 30 Apr | By Balance c/d | 4,120.00 | ||||||
| 880.00 | 01 May | To Cash (top up) |
How the imprest system works
- Fix the float. For example 5,000 for a month.
- Pay small expenses from it, each with a petty cash voucher.
- Analyse. Each payment goes in the total column and in its expense column.
- Top up. At month end the main cashier gives back exactly what was spent, restoring the float.
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Petty cash rules for a small office
- Fix a float you can control, and a maximum per payment.
- Every payment needs a voucher and, where possible, a bill.
- Count the cash weekly; cash plus vouchers must equal the float.
- Top up only against vouchers, not round numbers.
Downloadable Excel
Need the bill before the books?Make GST invoices, bills and receipts in the browser; they feed straight into these registers.
Open the invoice generatorFrequently asked questions
Why use analysis columns?
So each expense head can be posted to the ledger as one total at month end.
Who keeps the petty cash book?
A petty cashier, usually a junior accountant or office manager.
Checked and updated 14 Oct 2026. Independent template site; not tax or legal advice.