Intermediate Accounting 6 Cash and Receivables Petty Cash As money is paid from the fund, prenumbered vouchers are prepared to document the expenditures but no journal entries are made until the fund is reimbursed At the time of reimbursement, appropriate expense accounts are debited and the cash account is credited as follows Office Supplies expense 120 Postage Expense 150 Cash 370Petty Cash ➢ As money is paid from the fund, prenumbered vouchers are prepared to document the expenditures but no journal entries are made until the fund is reimbursed. ➢ At the time of reimbursement, appropriate expense accounts are debited and the cash account is credited as follows : Office Supplies Expense 120 Postage Expense 150 Cash 370 Intermediate Accounting 6 Cash and Receivables