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Univ. Of Rochester/petty Cash
This site describes the petty cash system at the University of Rochester. There are links embedded in the site for additional information, incuding one for an Excel spreadsheet of a petty cash voucher and another for a petty cash fund...
Wolters Kluwer
Petty Cash Fund
This page describes the reasons for setting up a petty cash fund and methods for keeping records and replenishing it. A journal entry is shown as an example.