imprest system การใช้

The most common way of accounting for petty cash expenditures is to use the imprest system.
It is much more difficult to reconcile a non imprest system as one never knows how much exactly should be in the float.
In an imprest system the amount requested is documented, the documentation being the petty cash dockets and their associated receipts or invoices.
In a non imprest system where a fixed amount is issued every month, e . g ., ?100 every time cash is required, there is no incentive to ensure all money issued has been documented because when money is all spent a check for a fixed amount is issued.