Q.Kavya Traders maintains its Petty Cash Book on the Imprest System with a monthly imprest of ₹2,000. During October 2026, the petty cashier spent: Postage ₹250, Stationery ₹380, Conveyance ₹420, Sundry Expenses ₹150. Compute the amount the main cashier must reimburse at the end of October to restore the imprest, and show the Petty Cash Book summary.

The Petty Cash Book is a separate record, kept by a Petty Cashier, for small routine cash expenses such as postage, stationery, and conveyance. Under the Imprest System, the petty cashier is given a fixed sum at the start of a period and reimbursed, at the end of the period, with exactly the amount spent — restoring the float to its original fixed level for the next period. An Analytical P …