This section is from the book "Commercial Gardening Vol3", by John Weathers (the Editor). Also available from Amazon: Commercial Gardening, A Practical & Scientific Treatise For Market Gardeners.
While it is always advisable to pay amounts of £1 and upwards by cheque, there are usually many small amounts that are more conveniently paid in cash. These, however, should be entered in a "Petty Cash Book ", the items in which can be totalled up weekly on one side, and, if necessary, they may also be analysed on the other. To keep this book in proper order it would be better to draw a cheque occasionally for "Petty Cash ", and enter it on the receipt side with the date of drawing. The items of expenditure being entered on the other side, and totalled up, will indicate when it becomes necessary to draw another petty-cash cheque. This system is better than retaining a certain amount of cash out of the actual takings at the market, as the remaining cash paid into the bank then does not really represent the total receipts, or the volume of business done; and it is an easy matter to forget items that may be paid away in the stress of business. In market, all kinds of odds and ends have to be paid for on the nail, such as for returned baskets, etc, and a careful account of these items should be kept in a pocket memorandum book, from which the items may be afterwards transferred to their proper places in the account books.