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Petty Cash Book

Total questions: 26

Worksheet time: 13mins

Name
Class
Date
1.

Which of the following transactions should be entered in the Petty Cash Book?

a)

Salary payments

b)

Stock issued

c)

Subscriptions

d)

Travelling expenses

2.

The method for controlling and recording the petty cash is called the

a)

Petty Cash Book

b)

Cash Payments Journal

c)

Cash Book System

d)

Imprest System

3.

___________ is the officer who maintains a petty cash book.

a)

Accountant

b)

Petty cashier

c)

Bookkeeper

d)

Secretary

4.

An amount of money given to the petty cashier at the beginning of the month in advance for the immediate basic needs of a business or organization is known as

a)

Cash

b)

Petty cash

c)

Imprest

d)

Reimbursement

5.

A small amount of money kept for immediate basic expenses in the office or business is known as

a)

Little cash

b)

Small cash

c)

Pretty cash

d)

Petty cash

6.

A _________ is one which appears on both sides of the cash book.

a)

Correction Entry

b)

Adjustment Entry

c)

Contra Entry

d)

Entry for Cash Purchases

7.

What is petty cash float.?

a)

the total amount of cash used to meet the needs of the business

b)

the total amount of cash used to meet the needs of the accountant

c)

the total amount of cash used to meet the needs of the petty cashier

8.

What the purpose the petty cash book?

a)

To keep record of the major expenses of business

b)

To keep record of petty expenses of the business.

c)

To keep record of the debtors who make payments of small amounts.

d)

To access the amount of cash left in the business

9.

“Taxi fare” will be recorded in the ______________ section of the petty cash book.

a)

Postage & Internet

b)

Transportation

c)

Stationery

d)

Sundry

10.

“Purchase of recharge card” will be recorded in the ___________ section of the petty cash book.

a)

Postage & Internet

b)

Transportation

c)

Stationery

d)

Sundry

11.

___________ is the officer who maintains a petty cash book.

a)

Accountant

b)

Petty cashier

c)

Bookkeeper

d)

Secretary

12.

An amount of money given to the petty cashier in the middle of the month in order to purchase the immediate basic needs of a business or organization is known as

a)

Cash

b)

Petty cash

c)

Imprest

d)

Reimbursement

13.

An amount of money given to the petty cashier at the beginning of the month in advance for the immediate basic needs of a business or organization is known as

a)

Cash

b)

Petty cash

c)

Imprest

d)

Reimbursement

14.

One of the items which can be found in a petty cash book is

a)

Stationery

b)

School fees

c)

Credit

d)

Debit

15.

Which of the following sections is not found in a petty cash book?

a)

Date

b)

Particular

c)

Folio

d)

Amount

16.

A specialized book which is used for recording all small payments or expenses made by a business in a particular period of time is called

a)

Purchase ledger

b)

Sales ledger

c)

Pretty cash book

d)

Petty cash book

17.

A small amount of money kept for immediate basic expenses in the office or business is known as

a)

Little cash

b)

Small cash

c)

Pretty cash

d)

Petty cash

18.

One reason for keeping a petty cash book is ______

a)

to reduce the clutter in the sales ledger

b)

to give the senior accounts more free time

c)

to reduce theft and fraud

d)

to ensure junior staff has some work to do

19.

The Petty Cash Book is used to ______

a)

record cash received only

b)

record minor cash payments

c)

  record small cash transactions

d)

record cash and bank transactions

20.

When the business makes payments it is recorded on the (a)   side of the cash book.

21.

The business receive money on the (a)   side of the cash book.

22.

A book that combines both the cash and bank account is called a (a)  

23.

A book that combines both the cash and bank account is called a (a)  

24.

A book of account used to record small payments is known as the ……

a)

Cash book

b)

Petty cash book

c)

Sales daybook

d)

Ledger book

25.

What is the cash use for the petty cash book called…..

a)

Float

b)

Expense

c)

Cheque

d)

None of the above

26.

Which of the following transactions should be entered in the Petty Cash Book?

a)

Salary payments

b)

Stock issued

c)

Subscriptions

d)

Travelling expenses