Petty Cash Log

About this template

A ledger where the balance chains down the page

Three sheets: ‘Dashboard’ · ‘Input data’ · ‘Usage guide’, the cash book itself being ‘Input data’. Eleven columns run No. · Date · Voucher No. · Type · Description · Cash in · Cash out · Balance · Proof · Department · Owner. The sample is one month, June 2026, in rows 2-11: it opens with the imprest received and closes with the fixed top-up.

Filling order

1. Row 2 records the imprest: Type is Imprest, and the amount received goes in Cash in (column F) — 1,000,000 here.
2. Add one row on the day money is spent. Voucher numbers such as PC-2606-01 pair month with serial, so rows follow the order of the receipts.
3. Type (column D) takes an account name. The sample uses Travel · Supplies · Employee welfare · Communications · Business promotion · Books and printing. Summary by type counts this cell literally, so keep the wording identical.
4. Put the amount in Cash out (column G) and leave Balance alone.
5. At month end you are topped up by that month’s spend, and that becomes the last row.

How the formulas run

• The first balance is =F2-G2 and every row after it is =H2+F3-G3 — the balance just above, plus what came in, less what went out. Fill one row and the chain continues.
• The sample spends 275,300 across 8 rows and is topped up by 275,300 on the last, so the balance returns to 1,000,000. Under an imprest system top-up and spend are always equal.
• The metric cards are =SUM(‘Input data’!$G$2:$G$21) and its siblings, so they see the Cash out column only: 8 rows · total 275,300 · average 34,413 · max 63,500.
• In Summary by type, the Imprest line shows a Cash out total of 0. Imprest money came in; it was not spent. That is correct, not a fault.

Proof, and the month-end count

Any single payment above KRW 30,000 needs a tax invoice, an invoice, a credit card sales slip or a cash receipt to be allowed as an expense; a simplified receipt works only at KRW 30,000 or below. Noting in Proof (column I) which one you took saves retracing at year end. At month end, count the cash in the box against the last balance.

Setting the imprest limit

Too small a float and you raise a top-up approval several times a month; too large and cash sits in the box. Around 1.2 times the average spend of the last three months works well. The sample spends 275,300 in June against a 1,000,000 limit, which is generous. Read the average (34,413) and the max (63,500) together to judge whether single payments still belong in petty cash; once one runs into the hundreds of thousands, it belongs in an expense approval.

The trend table is updated by hand

‘Monthly petty cash spend (KRW 10k)’ holds Mar 41 · Apr 38 · May 52 · Jun 28. The four value rows are typed in; only Total 159 and Average 39.75 are formulas. At each close, carry that month’s spend across in units of ten thousand won. When the fund changes hands, count the balance with the incoming holder, clear unprocessed receipts first, and file the signed handover note with this workbook.

What goes wrong

• Working the balance out by hand — the chain breaks and every balance below it is wrong.
• Editing the balance to agree with the box. Do not erase anything: add a ‘Cash over and short’ row for the gap and find the cause.
• Typing values onto an empty row below row 11. There is no balance formula there, so copy the last filled row down.
• Saving up receipts for month end. Dates fall out of order, the balance stops tracking the box, and a missing item cannot be found. One row on the day of spending is the only way this ledger works.