The closing balance of a petty cash book is a / an___________?

Correct answer: C. Assets

  • A. Liability
  • B. Gain
  • C. Assets
  • D. Loss

Explanation

The petty cash book records the cash remaining with the petty cashier, which is owned by the business and therefore is an asset. The payments recorded in it may be expenses, but the closing balance itself is not a loss or liability.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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