Small payments are recorded in a book called: a) Cash Book b) Small Payments Book c) Purchase Book d) Petty Cash Book

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Small payments are recorded in a book called: a) Cash Book b) Small Payments Book c) Purchase Book d) Petty Cash Book

(d) Petty Cash Book
Description: In a business house a number of small payments, such as for telegrams, taxi fare, cartage etc have to be made. If all these payments are recorded in the cash book, it will become unnecessarily heavy and main cashier will be over burdened too. Therefore, such small payments are recorded in a book called Petty Cash Book.
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