A petty cash book is an accounting book used to record small amounts of cash expenditures that a company incurs in its day-to-day operations. It is a manual system that records petty cash expenditures, sorted by date, and is often an actual ledger book rather than a computer record. The petty cash book is used to record small transactions such as postage, stationery, conveyance, refreshment, etc. . The person responsible for recording these transactions is called a petty cash cashier. There are two primary types of entries in the petty cash book: a debit to record cash received by the petty cash clerk and a large number of credits to reflect cash withdrawals from the petty cash fund. The petty cash book is a useful control over petty cash expenditures, as it forces the petty cash clerk to formally record all cash inflows and outflows. The petty cash book is seen as a debit since a petty cash account is a current asset. The funds are entered as a normal debit balance, and the cash book is the main book, whereas the petty cash book is in support of the cash book. The petty cash book reduces the burden of larger and heavy amounts of cash paid or received.