State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Expenditure Object 7904 – Petty Cash Advance
Skip to main content Skip to footer site map

 

Object Type: Cash — Interfund Transfers/Other
Reference: For detailed information about accounting policies related to imprest, petty cash and travel advance accounts, please see FPP A.044 Petty Cash Account (APS 010).
Issue Date:
Revised Date:

Description


To record the transfer of cash from treasury funds to an agency petty cash account or revolving account.

Expenditure code 7904 includes, but is NOT limited to:

  • Petty Cash Advances


Notes


This code does NOT include travel advance accounts (7905).

This code is used for both the initial establishment of petty cash accounts in local banks and for any subsequent increases to these funds. Reimbursement of a petty cash account is accomplished through vouchers charging treasury funds and payable to a petty cash fund. To reduce or eliminate the revolving balance of a petty cash fund, deposit the reduction amount to the credit of the treasury fund from which the account was originally established (code 3781).



USAS Values


Appropriation Year 26
USAS Title PETTY CASH ADVANCE
Object Group 15 – Petty, Travel, and Imprest Cash Transaction (Expenditure Objects)
USAS Status A
Rev/Exp Category 00 – INTERFUND TRANSFERS/OTHER



Accessibility Policy