State how double entry for the expenditure is complited in petty cashbook?

During an accounting period petty cash is used to pay cash expenses which are supported by petty cash vouchers. At the end of the period a petty cash reconciliation is carried out, and the cash spent is reimbursed to restore the imprest petty cash fund balance back to its original fixed amount.

Accounting attempts to record both effects of a transaction or event on the entity's financial statements. This is the application of double entry concept. Without applying double entry concept, accounting records would only reflect a partial view of the company's affairs

every transaction has two effect so we expense recorded id debit side and cash record is credit side

in expenditure we put the expenses ion debit side and in petty cahbook credit side

The accounting procedure, for recording information, involves two steps, namely journalizing and posting. It follows that every business must maintain a journal (books of original or prime entry) and a ledger (principal book). Thus the system of book-keeping originally envisages that all the transactions must be recorded first in the book of original record, i.e., journal and then each transaction so recorded in the journal should be posted in the principal book, i.e., ledger. Subsequently it was experienced that the labor of recording each transaction with narration in the journal and then posting each entry in two different accounts in the ledger was enormous. The procedure was more time-consuming and resulted in higher establishment cost.

In any business, perhaps, the largest number of transactions of one nature must relate to cash and bank. It is so because every transaction must, ultimately, result in a cash transaction. Now if every cash transaction is to be recorded in journal, it will involve an enormous amount of labor in debiting or crediting cash or bank account in the ledger for each transaction. Therefore, it is convenient to have a separate book, the cash book, to record such transactions. Maintaining of cash book removes the necessity of having cash and bank accounts in the ledger. This book enables us to know the balance of cash in hand and at bank at any point of time.

Cash book consists of cash and bank accounts taken out of ledger and maintained separately; thus it is a substitute of ledger for cash and bank accounts. It is also a book of original entry because cash and bank transactions are not recorded in any other subsidiary book