Types of Cash Accounts and their relationship to the general Imprest Employees Cash Account Payroll Account I Branch Imprest Small Branch Bank General Petty expenditures Activities Account Cash Fund All other expenditures Cash Equivalents @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Types of Cash Accounts and their Relationship to the General Cash Account