Restaurant Petty Cash Voucher Template Bangladesh: Approval, Receipt and Reconciliation

Last verified: 2026-08-30

A restaurant petty cash voucher template in Bangladesh should prove why cash left the box, who received it, who authorised it, which expense or stock account it belongs to, what evidence supports it and who checked the remaining fund. A loose receipt in a drawer cannot show whether the expense was approved, duplicated, personal or posted to the correct branch.

The core control is simple: cash on hand plus valid unsettled vouchers and approved evidence should reconcile to the authorised fund balance, after documented top-ups or returns. General internal-control guidance supports transaction documentation, physical safeguards, segregation of key responsibilities and reconciliation. The template below adapts those ideas to restaurant shifts without inventing a universal taka limit.

Copy-ready petty cash voucher

Define what petty cash may and may not pay

Create an approved-use list for small, urgent business expenses that cannot reasonably follow the normal purchasing or electronic-payment route. Also list prohibited uses, such as personal loans, undocumented salary advances, supplier invoices that should go through accounts, split purchases designed to avoid approval, or customer refunds that belong in the POS refund workflow.

Set branch-specific limits and approvers with the accountant. A limit is a control threshold, not permission to spend without business purpose. Purchases just below the limit from the same supplier or for the same need should be reviewed together. Repeated petty purchases of a regular stock item indicate a procurement or par-level problem.

Use sequential vouchers and visible status

Number every voucher before payment and preserve cancelled numbers. Use statuses such as Requested, Approved, Paid, Awaiting receipt, Settled, Posted and Cancelled. A missing number needs investigation; it should not be silently removed from the sequence. Keep branch prefixes if several cash boxes operate independently.

A payment voucher and a reimbursement voucher are different flows. For an advance, record cash issued and later settle actual expense plus cash returned. For reimbursement, confirm the employee already paid an authorised business expense and has not claimed it elsewhere. The form should make the flow explicit.

Approve before cash leaves where practical

The approver should see purpose, amount, category, payee and why the normal PO or payment process is not suitable. Emergency after-hours spending can use a documented immediate authority and next-day review. Do not backdate approval to make an unapproved payment appear normal.

Separate requester, approver, cash custodian and reviewer where staffing allows. GAO findings in other settings show why one person controlling custody, records and reconciliation increases error or fraud risk. A small restaurant can add compensating owner review, numbered evidence and surprise counts when full separation is not possible.

Sources for this section: GAO internal-control report on cash documentation, reconciliation and segregation

Capture the business and accounting evidence

Record the supplier or recipient, date, item or service, quantity where relevant, receipt or invoice reference, gross amount, accountant-defined tax treatment and business purpose. The person posting the expense should not infer the branch or category from handwriting alone. Link stock purchases to the item and receiving record so inventory does not disappear into miscellaneous expense.

If the normal receipt is unavailable, use a missing-evidence declaration that states supplier, purpose, date, amount, reason and approving exception. It should be rare and separately reported. The declaration is not a substitute for tax evidence and does not force an accountant to accept a deduction or treatment.

Settle advances completely

Do not issue a new advance to the same person while an old one is overdue unless the exception is authorised and visible. Age unsettled advances by person and branch. An advance is not an expense until supported and classified under the restaurant's accounting process.

Replenish by the imprest logic

Under a fixed-fund or imprest-style approach, the authorised balance stays defined. Replenishment replaces the total of reviewed and posted vouchers, subject to cash returns and adjustments, instead of adding an arbitrary round amount. Keep the top-up bank or main-cash reference and the person who received it.

Before replenishment, count the cash and reconcile every open voucher. Do not use future top-ups to hide an old shortage. IAS 7 provides the broader financial-reporting framework for cash flows, but the restaurant's accountant should decide ledger presentation and whether a specific fund arrangement meets its policy definitions.

Sources for this section: IFRS Foundation: IAS 7 Statement of Cash Flows

Daily reconciliation table

The exact equation depends on the restaurant's fund design. Document it in the policy and do not change components to make a difference disappear. A shortage or overage should move to a cash-variance investigation, not a miscellaneous voucher created after the count.

Secure cash and restrict access

Store the fund in a locked location with named custodians and controlled key or code access. Do not mix it with cashier floats, tips, customer deposits, owner drawings or personal money. Count and hand over whenever custody changes, with both people present where practical.

General internal-control guidance treats cash as a vulnerable asset needing physical safeguards and divided responsibilities. Keep blank vouchers controlled, prevent editing after approval without a revision trail, and restrict who can create, approve, pay, post and close transactions.

Sources for this section: GAO Internal Control Management and Evaluation Tool

Perform independent and surprise checks

Schedule routine reconciliations and occasional unannounced counts by someone independent of daily custody where possible. Count cash, inspect voucher sequence, test receipts, confirm open advances and compare the expense system. Record the result even when there is no difference.

Investigate repeated missing receipts, round amounts, duplicate suppliers, weekend entries, approvals after payment, split transactions, long-open advances and frequent corrections. These are review signals, not automatic proof of misconduct. Preserve evidence and follow a fair, documented process.

Month-end petty cash pack

Review regular petty purchases for transfer into the normal supplier and PO process. The best petty-cash system becomes smaller over time because recurring needs are planned, not because staff stop recording them.

• Opening authorised fund and any approved change
• Sequential voucher register including cancellations
• Vouchers with receipt or approved exception evidence
• Expense posting report by category and branch
• Open advances with age and owner
• Top-up and cash-return references
• Final denomination count and reconciliation
• Variance reports and corrective actions
• Independent reviewer sign-off
• Policy exceptions and repeat-use analysis

How we calculated and verified this

This voucher uses broadly accepted control ideas: numbered documentation, prior approval where practical, physical safeguarding, separation of custody and review, and periodic reconciliation. GAO sources illustrate those general principles in public-sector settings; they are not Bangladesh restaurant law. IAS 7 is used only for the financial-reporting context of cash and cash flows.

No universal petty-cash limit, tax rule, expense category or record-retention period has been invented. The restaurant's owner and accountant must define authorised uses, thresholds, tax evidence, approval roles, top-up method and retention under the applicable Bangladesh requirements.

A petty-cash voucher is complete only when request, approval, payment, evidence, settlement, posting and reconciliation agree. Numbered forms and physical safeguards make small cash expenses traceable without slowing genuine urgent purchases.

Copy the template, then have the owner and accountant set authorised uses, limits, evidence and tax treatment. Keep petty cash separate from the cashier drawer, and send every unexplained difference to a variance report rather than hiding it in a new voucher.

Related guides

• Restaurant Expense Management Software
• Restaurant Daily Accounting Hisab
• Restaurant Cashier Closing Checklist
• Restaurant Cash Variance Report Template

See this workflow in Rosuii: Track restaurant expenses, approvals and branch reports in Rosuii

Sources checked

• IFRS Foundation: IAS 7 Statement of Cash Flows
• GAO internal-control report on cash documentation, reconciliation and segregation
• GAO Internal Control Management and Evaluation Tool

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