The most common imprest system is the ________ system?

Correct answer: A. Petty cash

  • A. Petty cash
  • B. Cash book
  • C. Cash receipt
  • D. Discount

Explanation

The petty cash system is the most common imprest system because a fixed amount is advanced for small expenses and restored periodically to its original level. The other options describe cash-book types or discounts, not an imprest fund.

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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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