This guide is in English for now. The tool itself works in your language.
Petty cash › Petty cash book format
Petty cash book format
A petty cash book is a small cash book only for day-to-day spending. It shows, line by line, where the office's loose cash went, and how much should still be in the box.
The columns
| Column | What to write |
|---|---|
| Date | The day the cash was paid or received. |
| Voucher no. | The number of the bill or payment voucher for that spend, for example PV/26-27/112. |
| Particulars | What it was for, in plain words: "Courier to Delhi office, 2 packets". |
| Account head | The kind of expense: Postage and courier, Travel and conveyance and so on. |
| Received | Cash put into the petty cash box, usually from the main cash or the bank. |
| Paid | Cash spent. |
| Balance | Cash that should be in the box after this line. |
At the top go the business name, the book number and the period. At the bottom go the totals, the closing balance and the signatures of the cashier and the person who checks the book.
A filled sample
Opening cash on 1 Nov 2026: ₹1,240.
| Date | V. no. | Particulars | Head | Received | Paid | Balance |
|---|---|---|---|---|---|---|
| 1 Nov | Cash drawn from bank | Cash from bank | ₹8,760 | ₹10,000 | ||
| 2 Nov | 101 | Tea and biscuits, staff meeting | Tea and refreshments | ₹340 | ₹9,660 | |
| 3 Nov | 102 | Courier to Delhi office | Postage and courier | ₹180 | ₹9,480 | |
| 4 Nov | 103 | Auto to bank and GST office | Travel and conveyance | ₹260 | ₹9,220 | |
| 5 Nov | 104 | A4 paper, 2 reams | Printing and stationery | ₹590 | ₹8,630 | |
| 6 Nov | 105 | Electrician: fan regulator | Repairs and maintenance | ₹450 | ₹8,180 |
Totals: received ₹8,760, paid ₹1,820. Closing balance = ₹1,240 + ₹8,760 − ₹1,820 = ₹8,180. That is the cash that must be in the box on 6 Nov.
Simple or analytical?
Textbooks show two layouts. A simple petty cash book has one Paid column. An analytical one has a separate column for each kind of expense, so the totals by head can be read off the bottom. The maker on this site keeps the simple layout, which is easier to fill on a phone, and prints a "spent by head" table under the book, which gives the same totals as the analytical columns.
Common mistakes
- Writing entries at the end of the week from memory. Write each one the same day, with its slip.
- Mixing personal money into the box, or lending from it. The box then never matches the book.
- A different head name every time: "Tea", "Chai", "Refreshment". Pick one name and stick to it.
- No voucher number. Every Paid line needs a bill or voucher behind it.
- Large payments through petty cash. Keep big or regular payments in the bank. See rules for petty cash.