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Petty cash books and vouchers work hand in hand to carefully monitor minor, daily expenses in a business.
Each purchase requires a voucher, which is a form that includes the date, amount, purpose, and the person who authorized it, and it usually has the actual receipt attached. The petty cash book serves as a ledger that methodically logs every transaction from the vouchers, giving a clear picture of the fund's balance and helping with account reconciliation.
