TYPES OF CASH ACCOUNTS 2 General cash Account Imprest Payroll Account 2 Branch bank account 2 Imprest Petty Cash Fund 2 Cash Equivalents @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. General Cash Account Imprest Payroll Account Branch Bank Account Imprest Petty Cash Fund Cash Equivalents