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Imprest system
The imprest system is a form of financial accounting system. The most common imprest system is the petty cash system. The base characteristic of an imprest system is that a fixed amount is reserved, which after a certain period of time or when circumstances require, because money was spent, it will be replenished. This replenishment will come from another account source, e.g., petty cash will be replenished by cashing a cheque drawn on a bank account.
==Petty cash imprest system==
Petty cash imprest system allows only the replenishment of the spend made. So, if one starts the month with €100 in one’s petty cash float and spend €90 of that cash in the month, an amount of €90 will be then placed in one’s petty cash float to bring the balance of your petty cash float back to €100. The replenishment is credited to the primary cash account, usually a bank account (Dr - Petty Cash a/c, Cr - Bank a/c) and the debits will go to the respective expense accounts, based on the petty cash receipt dockets (Dr- Expense a/c, Cr - Petty Cash a/c).
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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