Petty Cash Voucher: Format, Example and How to Fill It
A petty cash voucher is the slip that proves a small cash payment was made, by whom, for what and with whose approval. Every payment out of the petty cash box should have one. At the end of the period, the vouchers explain why the box holds less cash than it started with, and they are the evidence your auditor will ask for.
Paying small expenses across many branches? OmniCard replaces cash boxes with UPI and RuPay prepaid cards, so every small spend is recorded the moment it's paid, with the bill attached. See petty cash management →
What is a petty cash voucher?
It's a pre-numbered form, paper or digital, that the petty cashier fills in each time cash leaves the petty cash fund. The person who received the cash signs it, a manager approves it, and the bill or receipt is stapled or attached to it. The voucher then becomes the source document for the entry in the petty cash book.
What a petty cash voucher must contain
| Field | Why it matters |
|---|---|
| Voucher number | Pre-numbered in sequence, so a missing voucher is easy to spot |
| Date | Ties the payment to the right period |
| Paid to | The employee or vendor who received the cash |
| Purpose / description | What the money was spent on, in plain words |
| Expense head (account) | Postage, stationery, conveyance, refreshments, repairs… so it can be posted correctly |
| Amount in figures and words | Writing it in words makes changes harder |
| GST details, if any | Supplier GSTIN and tax amount when the bill shows GST |
| Received by (signature) | Proof the cash reached the right person |
| Approved by (signature) | Proof someone with authority allowed the spend |
| Bill attached? | Yes/No; if no, the reason |
Petty cash voucher format (sample)
PETTY CASH VOUCHER No. PCV-0147
Date: 14-10-2026 Branch: Andheri store
Paid to: Rahul Mehta (store assistant)
Purpose: Courier of signed agreements to head office
Expense head: Postage and courier
Amount: ₹ 240.00
In words: Rupees two hundred and forty only
Bill attached: Yes (courier receipt no. 88213)
Received by: ____________ Approved by: ____________
(Rahul Mehta) (Store manager)
How to fill in a petty cash voucher, step by step
- Take the next unused voucher number. Never skip or reuse one.
- Write the date, the payee and a clear purpose ("courier of agreements", not "misc").
- Choose the expense head, so the entry can be posted without guesswork at month-end.
- Write the amount in figures and in words.
- Attach the bill. If there isn't one (an auto fare, for example), write why.
- Get the payee's signature, then the approver's.
- Record the voucher in the petty cash book the same day.
How vouchers fit with the petty cash book and the imprest system
Under the imprest system, the petty cash fund is topped up to the same amount every period. The vouchers are what makes that work. At any time:
cash in the box + total of unpaid-back vouchers = the imprest amount
If the fund is ₹10,000 and the vouchers add up to ₹7,350, the box should hold ₹2,650. At the end of the period the cashier totals the vouchers by expense head, the accounts team reimburses ₹7,350, and the fund is back to ₹10,000.
Common problems with paper vouchers
- Missing or late vouchers. Someone takes cash "for now" and the voucher arrives a week later, or never.
- Vague purposes. "Misc" and "office use" can't be posted or audited.
- Lost bills. Small receipts fade or disappear before month-end.
- No view across branches. With 50 stores, head office sees petty cash spend only when the vouchers arrive.
- Manual posting. Someone retypes every voucher into the accounting system.
Going digital: petty cash without the cash box
The voucher exists because cash leaves no record of its own. When staff pay by UPI or a prepaid card instead, the payment itself is the record. With OmniCard, each employee pays small expenses by an @omni UPI ID or a RuPay prepaid card from company funds. Limits by employee, category, merchant, location and time are checked before the payment goes through, and staff snap the bill in the app, where OCR reads and files it. Approved spend posts to Tally, SAP, Oracle, Zoho or Microsoft Dynamics with the bill and cost centre attached.
See how petty cash management works →
FAQs
Is a petty cash voucher a debit or credit voucher? It records a payment, so it supports a debit to the expense head and a credit to petty cash.
Who signs a petty cash voucher? The person who received the cash, and the person who approved the payment. Many companies also have the petty cashier initial it.
What if there is no bill? Fill in the voucher, write why there is no bill (for example, an auto fare), and get it approved. Set a limit above which no payment is made without a bill.
How long should petty cash vouchers be kept? Keep them with your books of account for as long as the law requires your accounts to be retained; ask your auditor for your company's period.
