Petty cash log template
A running record of a petty cash fund kept on a set float: every payment with its voucher number and the account it belongs to, and every top-up from the bank. The balance column tells you how much cash should be in the box.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
business.gov.au's glossary describes petty cash as cash set aside for minor, miscellaneous purchases, and gives postage as an example. This log tracks a fund run on the imprest method. The fund starts at a set amount, the float, and each top-up puts back exactly what has left the box since the last one, so after a top-up the balance is the float again.
Every line names the account it is recorded against in your books. A payment goes against an expense account, such as postage or cleaning, with petty cash as the account the money came out of. The opening float and each top-up are a transfer from the business bank account to the petty cash account, not an expense, so each purchase reaches the books only once.
The template is a CSV file that opens in a spreadsheet program. Between them, each line and its voucher show when the cash was spent, how much, on what and why, so a payment can be traced from the log to its receipt. business.gov.au lists cash purchases among the business expenses to keep records of, and says most business records need to be kept for 5 years from when you got them or completed the transactions they relate to, whichever is later.
Download the template
The template as a CSV file, which opens in any spreadsheet program.
Download the CSV fileWhat's in the template
| Date | Voucher number | Details | Account | Cash in (AUD) | Cash out (AUD) | Balance (AUD) |
|---|---|---|---|---|---|---|
| 1 Apr 2026 | Float withdrawn from the business bank account | Transfer from bank account | 200.00 | 200.00 | ||
| 2 Apr 2026 | PC-101 | Stamps from the post office | Postage | 22.40 | 177.60 | |
| 7 Apr 2026 | PC-102 | Milk and tea for the staff room | Staff amenities | 14.75 | 162.85 | |
| 10 Apr 2026 | PC-103 | Parking for a visit to Supplier A | Motor vehicle expenses | 12.00 | 150.85 | |
| 15 Apr 2026 | PC-104 | Printer paper | Office supplies | 38.90 | 111.95 | |
| 17 Apr 2026 | PC-105 | Cleaning cloths and spray | Cleaning | 26.30 | 85.65 | |
| 17 Apr 2026 | Top-up equal to vouchers PC-101 to PC-105 | Transfer from bank account | 114.35 | 200.00 | ||
| 22 Apr 2026 | PC-106 | Courier for a parcel to Customer A | Postage | 18.50 | 181.50 | |
| 28 Apr 2026 | PC-107 | Spare key cut for the storeroom | Repairs and maintenance | 9.00 | 172.50 |
Illustrative example only: these rows show the method and are not sourced data.
What goes in each column
- Date: The day the cash was paid out or put into the fund.
- Voucher number: The number of the voucher, with its receipt attached, that backs a payment; left blank for the float and top-ups.
- Details: What was bought and who was paid, or which vouchers a top-up covers.
- Account: The expense account a payment is recorded against, or Transfer from bank account for the float and each top-up.
- Cash in (AUD): Money put into the fund from the business bank account, or an overage entered after a count.
- Cash out (AUD): The amount actually spent, after any change has gone back in the box, or a shortage entered after a count.
- Balance (AUD): The cash that should be in the box after the line is entered.
How to use it
- Decide the float and enter it on the first line as cash in. Record it in your books as a transfer from the business bank account to the petty cash account.
- For each payment, fill in the next numbered voucher, attach the receipt and add a line with the voucher number, what was bought, the expense account and the amount spent.
- Work out the new balance on every line. When you count the box, the cash should equal the balance column.
- To top up, take the current balance away from the float, withdraw exactly that amount from the bank and enter it as cash in. With no shortage or overage, that equals the vouchers since the last top-up, and the balance returns to the float.
- Record each payment in your books against its expense account, paid from the petty cash account, at the top-up or at the month end, whichever comes first, so every payment falls in the month it was made. File the vouchers with that month's records.
- If the count and the balance column disagree, look for a missing voucher or an arithmetic slip first. Enter a gap you still can't explain on a new line, in Cash out for a shortage or Cash in for an overage, so the balance matches the box again, and ask your accountant which account to name for it. Leave earlier lines as they are.
Related terms
Sources
- Key financial terms
business.gov.au, Australian Government. Current at 15 October 2026, released 9 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Record keeping
business.gov.au, Australian Government. Current at 15 October 2026, released 7 November 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
Related guides
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How to set up and run petty cash: choosing a float, recording each payment, topping it up, checking that it balances and keeping it secure.
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