零用现金簿和定额制度

1PettyCashBookandImprestedSystem零用現金簿和定額制度Reference:Chapter18(p.194)參考書目：第18章(p.210)52APettyCashBook零用現金簿Apettycashbookisacashbookforrecordingsmallcashpayment.是記錄小額現金收支項目的現金簿。3BImprestedSystem定額制度Theimprestedsystemisasystembywhichtheamountspentinaperiodwouldbereimbursed(補充)andthepettycashbalanceinthenextperiodwouldbemadeequaltotheoriginalamount(cashfloat定額備用金)startedwith.指每月月底零用現金出納員可獲發與該月開支相同的金額，以保持與月頭之＜承上餘額＞相同。e.g.Theopeningbalance(cashfloat)was$100,thepettycashpaymentwas$80,thereimbursedamountwouldbe$80例：承上餘額為$100，該月之零用支出為$80，於月結時便要補回$80。4ExampleofPettyCashBook零用現金簿的示例：p.196-197－18.2(Englishversion)p.212-214－18.2(中文版)5Classwork:Ex.18.6,18.8,Homework:Ex.18.7X,18.9X練習題：Ex.15.3,15.4家課：Ex.15.5X,15.6X