Question

distinguished between simple petty cash book and analytical petty cash book.

Answer 1

Analytic petty cash book: In large business concerns, the petty cash book is maintained in columnar (or an analytical )form, with a separate column for each usual item of expense and a column for total.

Simple petty cash book: This type of book is just like a cash book. Any cash which the petty cashier receives, will be recorded on the debit side (left) cash column of the book and any cash which he pays out will be recorded on the credit side (right) cash column of the book.