Instead of using an electronic record, the company's manual petty cash system uses a ledger book. People keep a separate petty cash book for little, routine expenses like stamps, newspapers, gas, office supplies, lunches, and travel. Petty cashiers record these transactions. The chief cashier frequently keeps daily records of key corporate transactions. Insignificant cash transactions shouldn't be recorded in the main cash book. Keep a separate book for any transaction worth under $10. Read full blog here:  https://blog.happay.com/petty-cash-book/