Q.Small payments are recorded in a book called :

Small payments are recorded in the Petty Cash Book.

Every business makes many small, repetitive payments — postage, carriage, stationery, conveyance, refreshments, etc. Recording all of these in the main cash book would make it bulky. So they are entered in a separate book called the Petty Cash Book, maintained by a petty cashier, commonly under the imprest system (the petty cashier is given a fixed float which is reimbursed by the amount spent).

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