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Expenditures against the balance of a petty cash fund. This is done when a petty cash fund is being reduced or closed, and petty cash expenditures also exist. In such cases, a journal entry is made to apply the existing expenditures against the fund balance. Petty cash fund expenditures are made in accordance with Alaska Administrative Manual (AAM) 50.210 Petty Cash. These expenditures are generally accounted for in a 310-10: Add Warrant transaction that both records the expense and issues.
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