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:
- 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.