Under the ‘imprest system of petty cash book’ the petty cashier submits the periodical statement and recovers

budget allotted for the period
actual amount spent
budget allotted plus unspent amount
petty amount of cash

The correct answer is: B. actual amount spent

The imprest system of petty cash book is a system of accounting for small cash expenses. Under this system, a petty cashier is given a fixed amount of cash to cover small expenses. The petty cashier keeps a record of all expenses in a petty cash book. At the end of each period, the petty cashier submits a statement to the accounting department showing the actual amount spent. The accounting department then reimburses the petty cashier for the actual amount spent.

The other options are incorrect because:

  • Option A: The budget allotted for the period is not necessarily the amount that will be spent. The actual amount spent may be more or less than the budget.
  • Option C: The budget allotted plus unspent amount is not the amount that should be reimbursed to the petty cashier. The petty cashier should only be reimbursed for the actual amount spent.
  • Option D: Petty amount of cash is not a specific amount. It can vary depending on the needs of the organization.