All of the following activities occur at the time of a cash disbursement from petty cash except?

A) the petty cash custodian signs the voucher.


B) available supporting documents are attached to the voucher.


C) a journal entry is made for each cash distribution.


D) the individual receiving payment signs the voucher.|||C) a journal entry is made for each cash distribution.





The journal entry is made at the end of the month when the accountant replenishes the petty cash fund. The entry is





Debit each of the expenses.


__Credit cash





Note that the journal entry credits cash. The only time the accountant makes an entry referencing petty cash is when he sets up the petty cash fund or when he increases the amount of the petty cash fund.