There is less physical cash than the records predict.
Exact cents; balance tolerance is zero.
Reconciliation arithmetic based on entered records and counted cash. Review any discrepancy before finalizing the reconciliation. This calculator does not create journal entries, approve expenses, certify internal controls or determine the cause of a difference.
Reconciliation date: Not supplied. Generated (UTC): Loading local generation time…. Currency: USD; actual cash source: entered total.
| Description | Amount | Category | Receipt? |
|---|---|---|---|
| Office supplies | $47.20 | Office Supplies | Yes |
| Parking | $18.00 | Parking / Travel | Yes |
| Cleaning | $24.50 | Cleaning | Yes |
| Postage | $12.30 | Postage | Yes |
| Total disbursements | $102.00 | 4 transactions | |
Recorded replenishment equals all recorded disbursements, including those without receipts. Remaining replenishment subtracts cash already added during this period, with a zero floor. Unexplained over/short amounts remain separate; no shortage is automatically funded.
Enter an authorized fund change only after the corresponding cash was added or removed. It changes both available cash and the target fund. Do not also enter the same cash movement in cash added.
Total transactions: 4. Receipts present: 4. Missing receipts: 0. 0 transaction(s), $0.00 total, marked without receipt.
Expected cash = starting fund + cash added + authorized fund adjustment − total disbursements. Difference = actual cash − expected cash. Missing receipt status and categories never change the cash arithmetic. No automatic correction, journal entry or cause determination is made.
Reconciliation arithmetic based on entered records and counted cash. Review any discrepancy before finalizing the reconciliation. This calculator does not create journal entries, approve expenses, certify internal controls or determine the cause of a difference.
Balance petty cash, detect over/short amounts, and prepare a clean reconciliation record.
Work through Fund, Receipts / Disbursements, Cash Count and Reconciliation. Enter the starting fund and cash already added. Add up to 50 cash-paid-out rows with a description, amount, category and receipt status; remove all rows if there were no disbursements. Enter physical cash directly or use the USD denomination counter. Review the over/short result, documentation check and replenishment separately. Copy Reconciliation or Print / Save PDF produces the current report. Reset restores the 500 fund, four example disbursements and 395 actual cash in USD direct mode, with your local today as report date.
Petty cash reconciliation compares recorded cash on hand with the cash physically counted. Expected cash = starting fund + replenishments / cash added + authorized fund adjustment − total disbursements. Difference = actual cash − expected cash. All arithmetic uses integer cents; there is no penny tolerance.
Reconciliation documents the comparison. It does not certify internal controls, approve expenses or determine why a difference occurred.
The starting petty cash fund is the authorized amount at the start of the period. Enter a positive amount. Cash added records money already received during that period; do not enter a planned future replenishment here. A signed authorized fund adjustment changes the target fund: new authorized fund = starting fund + adjustment. The target cannot become negative.
Enter an authorized fund change only after the corresponding cash was added or removed. It changes both available cash and the target fund. Do not also enter the same cash movement in cash added.
Each row represents cash paid out from petty cash. Total disbursements = sum of every recorded row amount. Description and category organize the report; receipt status tracks supporting documentation. Known withdrawals use this same row model, with Receipt No if there is no receipt. No hidden withdrawal adjustment is applied. Zero transactions and zero amounts are valid.
Expected cash = starting fund + cash added + authorized fund adjustment − total disbursements. Disbursements reduce expected cash; cash already added increases it. Receipt status never changes the amount deducted. Negative expected cash signals that entered records predict more cash outflow than available cash; the calculator retains the arithmetic and asks you to review those entries.
Actual cash is physical cash on hand, not the sum of cash and receipts. Choose Enter total or Count denominations. Only the selected source supplies actual cash; an inactive entered total or counter does not affect reconciliation. Explicit zero is valid and shows the full shortage when positive cash is expected.
Difference = actual cash − expected cash. Exactly zero cents is BALANCED. A positive amount is OVER BY that amount; a negative amount is SHORT BY its absolute amount. A one-cent difference is never silently treated as balanced. These neutral labels describe arithmetic, without inferring a cause.
If a difference exists, recount physical cash, recheck amounts, look for missing receipts and unrecorded withdrawals, and verify recent replenishments or fund adjustments.
After checking the underlying cash records, compare reconciliation differences across periods using consistent funds, currency and period definitions. The comparison does not alter this cent-exact reconciliation or explain missing cash or receipts; a zero baseline has no defined relative percentage change.
Denomination total = denomination value × whole quantity. Actual cash = sum of all bill and coin totals. The USD counter supports $100, $50, $20, $10, $5 and $1 bills and 25¢, 10¢, 5¢ and 1¢ coins. It reports bills, coins and actual cash separately. This version does not add uncommon dollar or half-dollar coins and does not reuse USD denominations for EUR or GBP; those currencies use entered totals.
Receipt No still records a cash outflow. The documentation check separately lists total transactions, receipts present, missing-receipt count, missing-receipt amount and the affected rows. It does not automatically classify an undocumented entry as an error or infer misconduct. Organizational documentation requirements vary; review the source guidance and your own procedures.
Recorded replenishment = total recorded disbursements, including entries without receipts. Remaining recorded replenishment = max(0, total disbursements − cash already added during the period). Authorized fund changes are already reflected in both available cash and the target fund, so they are not added a second time. If cash added exceeds recorded disbursements, the excess is shown separately.
Cash after remaining replenishment = actual cash + remaining recorded replenishment. A shortage remains a separate unexplained difference; replenishment never silently adds it. Likewise, cash over is shown separately rather than silently reducing recorded expenses. At the default, 102 is recorded replenishment and 3 is a separate shortage; adding 102 to actual395 gives497 rather than the500 target.
Starting fund $500.00; row amounts $47.20 + $18.00 + $24.50 + $12.30 total $102.00. Expected cash $398.00; actual $395.00; difference -$3.00; result SHORT BY $3.00. Recorded replenishment $102.00 excludes the unexplained shortage.
Fund $500.00 minus disbursements $173.45 gives expected $326.55. Actual $326.55 matches: BALANCED. Remaining replenishment $173.45 restores cash to $500.00.
Fund $300.00 minus disbursements $80.00 gives expected $220.00. Actual $225.00 gives OVER BY $5.00. Recorded replenishment remains $80.00; cash over stays separate.
Taxi $34.50 with Receipt No still reduces expected cash to $465.50. Missing receipts: 1; missing-receipt amount $34.50. Documentation is flagged separately; actual $465.50 produces BALANCED.
One each of the $100, $20, $5 and $1 bills gives bills $126.00. One each of the 25¢, 10¢, 5¢ and 1¢ coins gives coins $0.41. Actual cash from the counter is $126.41; against the matching fund and no disbursements, status is BALANCED.
Supported currencies are USD, EUR and GBP, each with two decimal minor units and no FX conversion. Money must have at most two decimals; values with extra fractional cents are rejected instead of silently rounded. Individual money inputs are bounded at1 billion, numeric strings at32 characters, descriptions/custom categories at60 characters, rows at0–50, and whole denomination quantities at0–1,000,000. Dates are optional valid dates from1900 through9999 and label reports only. The initial default date is populated from the browser after hydration. Copy/print generation timestamps use UTC.
Recorded replenishment equals all recorded disbursements, including those without receipts. Remaining replenishment subtracts cash already added during this period, with a zero floor. Unexplained over/short amounts remain separate; no shortage is automatically funded.
Reconciliation arithmetic based on entered records and counted cash. Review any discrepancy before finalizing the reconciliation. This calculator does not create journal entries, approve expenses, certify internal controls or determine the cause of a difference.
No data is saved, placed in URLs or sent for calculation. No journal entries, ledger postings, expense approvals or internal-control certifications are created.
Record the starting fund, cash already added, authorized cash movements and all disbursements. Count physical cash and compare it with expected cash.
Expected cash = starting fund + cash added + authorized fund adjustment − all recorded disbursements.
Actual cash minus expected cash is the difference. Positive is over; negative is short; exactly zero cents is balanced.
Recount cash, recheck recorded amounts, look for missing documentation or unrecorded withdrawals, and check cash additions and fund adjustments. Review differences before finalizing.
Every recorded disbursement reduces expected cash. Receipt Yes or No only affects the documentation counts and missing-receipt summary.
Enter the known cash outflow as a disbursement and mark Receipt No. Its amount remains in cash arithmetic and appears in the documentation check.
In USD mode, multiply each bill or coin denomination by its whole quantity and sum the totals. The counter becomes the sole actual-cash source.
Base recorded replenishment equals all recorded disbursements. Remaining replenishment subtracts cash already added, with a zero floor. Unexplained shortages and overages are shown separately.
Yes. More physical cash than the records predict produces an over result. The calculator does not infer the cause.
No. It performs reconciliation arithmetic and creates a copyable or printable record, without ledger postings, approvals or internal-control certification.
Reviewed October 4, 2026. University accounting guidance supplies petty cash, documentation, imprest reconciliation and replenishment context. Institutional procedures are examples, not universal requirements or an endorsement of this calculator.