Käteisrahasto

Käteisrahasto, often translated as a cash fund or petty cash, is a small amount of money kept on hand for minor expenses. It is typically held by a business or organization to cover immediate, day-to-day costs that are too small to warrant a formal purchase order or check. Common uses for käteisrahasto include purchasing office supplies, postage, minor repairs, or providing change for customer transactions.

The management of a käteisrahasto usually involves a designated individual responsible for its safekeeping and disbursement. Strict record-keeping is essential to track all expenditures. Receipts should be collected for every transaction, and the fund should be periodically reconciled to ensure the cash on hand matches the recorded expenses. Replenishment of the fund occurs when the balance drops below a predetermined minimum, often through a formal reimbursement process. This process typically involves submitting a summary of expenses along with supporting receipts to an accounting department, which then issues a check or transfers funds to restore the käteisrahasto to its original level. The purpose of a käteisrahasto is to provide a convenient and efficient way to handle small financial transactions without disrupting standard accounting procedures.