The petty cash book is a book of prime entry which is the first record of the receipt of small sums of cash from the bank and of small sums of cash paid out of the business on a day to day basis.

Question

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The petty cash book is indeed a book of prime entry used to record minor cash transactions that are not suitable for the main cash book due to their small amount, serving as the first record for small cash receipts and payments.

The Petty Cash Book Is a Book of Prime Entry