PETTY CASH FUND

CHECKS DRAWN BY EMPLOYEE Depende ito kung yung binigay na check ni employee ay valid
– ibig sabihin it is considered good as cash. • If ang date ng check na binigay ay within the
reporting date, part yan ng cash balance ng PCF. • If ang check naman ay post-dated or
NSF/DAUD/DAIF, syempre hindi good as cash yan as of yesr end, so do not include sa cash
balance ng PCF.
UNSIGNED PAYROLL ENVELOPE Not sure kung ang tinutukoy ba ni OP dito ay yung mga
envelope na pag binuksan ay walang laman pero if yes: • Kung intact yung pera sa loob ng
envelope, ignore. Di yan part ng PCF at all. • Kung wala namang laman, ang assumption ay
nahalo sa bills and coins ang laman ng envelope. Ang gagawin: ibawas yung dapat na laman
ng envelope sa bills and coins (example: kung may 5,000 na cash tapos may envelope na may
laman dapat na 2,000 pero walang laman, ibawas yun, bale 3,000 lang ang actual bills and
coins balance ng PCF.)
IOUS WITHOUT SUPPORTING VOUCHERS Dahil hindi mo na hawak yung pera (bc binigay mo
na sa empleyado), basically hindi na yan part ng cash balance ng PCF at year-end.
Ang maiibigay ko lang na tip when computing the PCF cash balance is to imagine yourself as
the PCF custodian. Then isipin mo kung hawak mo ba yung pera as of year end. For example
yung IOU from employees, kahit supported yan ng voucher o hindi, hindi na yan cash,
therefore not part of the PCF cash balance.