Analysis of Items of Expenditure

Expenditures made under the petty cash system include:

1. Postage: This refers to the money used to buy stamps and parcels for office use.

2. Stationery: This includes office supplies, such as paper for printing, staples, pens, and envelopes.

3. Travelling Expenses: This includes costs such as bus fares, parking fees, and taxi fares for employees running errands for the company.

4. Sundry or Miscellaneous Expenses: They include any small, rare, or insignificant expenses that don’t seem to fit into any other category. They can include expenses like repairs and refreshments for the office, Bank service charges for a one-time money transfer, etc.

5. Cleaning Expenses: This category will vary depending on the business and includes expenses like cleaning supplies, office cleaning services, window cleaning, maintenance and repairs, etc. In some cases, these expenses can fall under office sundry expenses.