Records and local rule
Original fictional imprest target is HKD 300. Counted cash is 180 and accepted paid vouchers are 70 and 50. A request may cover accepted vouchers only; the cash remains 180 until replenishment receipt is evidenced. No unexplained shortage is present.
| Component | Amount | State |
|---|---|---|
| Cash | 180 | Counted |
| Voucher V1 | 70 | Accepted and paid |
| Voucher V2 | 50 | Accepted and paid |
Process the recorded case
- Count cash and collect paid vouchers
- Review voucher eligibility
- Reconcile cash plus accepted vouchers to target
- Request replenishment and later confirm receipt
A rejected or unpaid voucher cannot support this replenishment request. Investigate any unexplained difference separately.
Check the outcome
What replenishment is requested, and what cash exists before receipt?
Show the worked answer
70+50=120 requested; 180+120=300 reconciles the target. Existing cash stays 180 until a completed receipt, not 300 at request time.