Instead of an electronic record, the company uses a ledger book for its manual petty cash system. People keep small, everyday expenses like lunches, stamps, newspapers, gas, office supplies, and travel in a separate book called a "petty cash book." Small-scale cashiers keep track of these transactions. The chief cashier often writes down important business transactions every day. The main cash book should not be used to record small cash transactions. Keep all transactions under $10 in a separate book. Learn more:  https://blog.happay.com/petty-cash-book/