Imprest system relates to:

Cash Book
Petty Cash Book
Profit & Loss Account
Balance Sheet

The correct answer is: B. Petty Cash Book

An imprest system is a system of cash management in which a fixed amount of money is set aside for a specific purpose. This amount is known as the imprest fund. The imprest fund is typically used to cover small, routine expenses, such as office supplies or travel expenses.

A petty cash book is a book that is used to record the transactions that occur in an imprest fund. The petty cash book typically includes columns for the date, the purpose of the expense, the amount of the expense, and the signature of the person who authorized the expense.

The other options are incorrect because they are not related to imprest systems.

  • A cash book is a book that is used to record all cash transactions, both incoming and outgoing.
  • A profit and loss account is a financial statement that shows the revenues and expenses of a business for a specific period of time.
  • A balance sheet is a financial statement that shows the assets, liabilities, and equity of a business at a specific point in time.