Petty Cash Management and Bank Reconciliation for Cashiers – Paris, 11–15 Jan 2027

Programme overview

Introduction:

Petty cash management and bank reconciliation fail quietly: floats that never balance, custody advances left open for months, vouchers without receipts and bank differences carried forward unexplained. Each gap invites loss and audit queries. This Core Concept course trains cashiers and junior accountants to run an imprest float, issue and settle custody advances, raise receipt and payment vouchers, count cash by surprise, handle cheques safely and reconcile the cash book to the bank statement line by line. Participants produce a Petty Cash Procedure and a completed Bank Reconciliation Statement for a case month.

Course Objectives:

• Operate an imprest petty cash float so that cash on hand plus supported vouchers always equals the approved float
• Issue, track and settle cash advances and custody balances against receipts, refunds and ageing limits
• Prepare and file receipt and payment vouchers and post them to the cash book and the general ledger
• Conduct scheduled and surprise cash counts and record shortages and overages on a signed count sheet
• Prepare a bank reconciliation statement that explains outstanding cheques, deposits in transit, bank-only items and errors
• Recognise cash skimming, voucher manipulation and cheque tampering signs and keep cash records ready for audit review

Target Audience:

• Staff who hold and disburse petty cash floats at head office, branches or project sites
• Staff who collect cash and cheques at counters and prepare daily bank deposits
• Junior accountants who maintain the cash book and prepare monthly bank reconciliations
• Administrative staff who receive cash advances for purchases, travel or site expenses and must settle them
• Accounts assistants who review vouchers, settle custody balances and post cash entries to the ledger

Course Outline:

Day 1: The Cashier Role, Cash Controls and the Cash Cycle

• Cashier Duties Map: Receiving, Holding, Disbursing and Depositing Cash
• Segregation of Duties Between Custodian, Approver and Recorder
• Cash Authority Limits and Signatory Delegation Table
• Cash Cycle Walkthrough from Counter Receipt to Bank Deposit
• Current-State Cash Control Self-Assessment Checklist

Day 2: Imprest Petty Cash and Custody Advances

• Imprest Float Sizing, Approval and Opening Entry
• Petty Cash Voucher Design with Receipt Attachment Rules
• Float Replenishment Claim and Top-Up Journal
• Cash Advance Request, Issue and Custody Register
• Custody Advance Settlement, Refund and Ageing Follow-Up

Day 3: Vouchers, Cash Book Posting and Cheque Handling

• Receipt Voucher and Payment Voucher Numbering and Sequence Control
• Two-Column and Three-Column Cash Book Entries
• Cash Book to General Ledger Posting and Control Totals
• Cheque Register, Post-Dated Cheques and Crossing Rules
• Deposit Slip Preparation and Returned Cheque Handling

Day 4: Bank Reconciliation, Cash Counts and Cash Fraud Signs

• Bank Reconciliation Statement Format: Adjusted Cash Book and Adjusted Bank Balance
• Outstanding Cheques, Deposits in Transit and Bank-Only Items
• Error Correction Entries for Transposition, Omission and Duplicate Postings
• Surprise Cash Count Procedure, Count Sheet and Shortage Reporting
• Cash Skimming, Voucher Padding and Cheque Tampering Red Flags

Day 5: Case Month Reconciliation and Petty Cash Procedure

• Case Month Data Pack: Cash Book, Bank Statement and Float Records
• Line-by-Line Matching and Reconciling Item Schedule
• Completed Bank Reconciliation Statement with Correcting Journals
• Petty Cash Procedure Drafting with Forms and Approval Flow
• Audit-Ready Cash File Review and Peer Challenge

Skills You Will Gain:

• Imprest Float Administration
• Custody Advance Settlement
• Voucher Control
• Cash Book Maintenance
• Cheque Handling
• Bank Reconciliation
• Cash Count Verification
• Cash Fraud Detection

Why Attend This Course:

• Leave with a Petty Cash Procedure and a completed Bank Reconciliation Statement built from a realistic case month
• Close open custody advances faster using a register and ageing follow-up that approvers can check
• Explain every bank difference to a supervisor or auditor with a clear schedule of reconciling items
• Compare cash handling practice with peers from retail, services, construction and public organisations

Conclusion:

Cash stays under control when the float balances, every advance is settled and every bank difference has an explanation. The one week move from the cashier role and segregation of duties, through the imprest float and custody advances, vouchers, the cash book and cheques, to bank reconciliation, surprise counts and cash fraud signs. The case month brings these steps together in a completed Bank Reconciliation Statement and a Petty Cash Procedure ready for use at work.