Question

Difficulty: EasyPetty Cash Book and the Imprest System

A petty cashier was allocated an imprest float of ₦15,000 at the beginning of the month. During the month, payments were made for office stationery of ₦3,500, transport fares of ₦2,200, and cleaning supplies of ₦1,800. What amount of cash is required to reimburse the petty cashier at the end of the month to restore the float to its initial balance?

Answer: 7500

Answer

The reimbursement amount required to restore the imprest float is ₦7,500.
Under the imprest system of petty cash, a fixed float is established at the start of a period. At regular intervals, the petty cashier is reimbursed an amount equal to the total disbursements made during that period. Since total expenses incurred are ₦3,500 + ₦2,200 + ₦1,800 = ₦7,500, the reimbursement needed to restore the float to ₦15,000 is ₦7,500.

Step-by-Step Solution

1
Calculate total petty cash expenditure for the period
Total expenditure = ₦3,500 + ₦2,200 + ₦1,800 = ₦7,500
To find how much money was spent, sum up all petty cash vouchers.
2
Determine reimbursement under the imprest system
Reimbursement = ₦7,500
The core rule of the imprest system specifies that the cash float must be restored to its original balance by topping it up with the exact total amount spent.

Key Concept

Imprest System Float Reimbursement
Estimated Time:45s
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