Accounting 0452 · IGCSE · Books of prime entry

Books of prime entry — practice question

Ann keeps a petty cash book under the imprest system. Which statement is not correct?

  • AA petty cash book can be maintained by a junior member of staff.
  • BAt any time petty cash vouchers plus the petty cash balance are equal to the imprest amount.
  • CThe chief cashier is not asked continually for small sums of money.
  • DThe number of entries in the cash book increases because of the large number of small cash payments.

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