## Overview

Our free ACCA FA1 Cash Book and Petty Cash notes cover everything you need to know for this module. From cash book structure to bank reconciliation fundamentals, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA FA1. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA FA1 topics. Check out our other free notes below:

- [Source documents, transactions, and ethics](./acca-fa1-source-documents-transactions-and-ethics)
- [Double-entry and the ledger](./acca-fa1-double-entry-and-the-ledger)
- [Books of prime entry](./acca-fa1-books-of-prime-entry)
- [Sales and receivables](./acca-fa1-sales-and-receivables)
- [Purchases and payables](./acca-fa1-purchases-and-payables)
- [Inventory and cost recording basics](./acca-fa1-inventory-and-cost-recording-basics)
- [Payroll fundamentals](./acca-fa1-payroll-fundamentals)
- [Trial balance and correction of errors](./acca-fa1-trial-balance-and-correction-of-errors)
- [Control accounts and reconciliations](./acca-fa1-control-accounts-and-reconciliations)
- [Sales tax (VAT) recording](./acca-fa1-sales-tax-vat-recording)
- [Computerised accounting basics](./acca-fa1-computerised-accounting-basics)

## 1. Cash book structure and use

- [Single, two, and three-column cash books](acca-fa1-cash-book-structure-and-use-single-two-and-three-column-cash-books.md)
- [Bank charges, interest, and contra entries](acca-fa1-cash-book-structure-and-use-bank-charges-interest-and-contra-entries.md)
- [Cash discounts allowed and received](acca-fa1-cash-book-structure-and-use-cash-discounts-allowed-and-received.md)

## 2. Petty cash imprest system

- [Establishing float and reimbursements](acca-fa1-petty-cash-imprest-system-establishing-float-and-reimbursements.md)
- [Vouchers and analysis columns](acca-fa1-petty-cash-imprest-system-vouchers-and-analysis-columns.md)
- [Controls and reconciliation of petty cash](acca-fa1-petty-cash-imprest-system-controls-and-reconciliation-of-petty-cash.md)

## 3. Bank reconciliation fundamentals

- [Timing differences and unpresented items](acca-fa1-bank-reconciliation-fundamentals-timing-differences-and-unpresented-items.md)
- [Adjusted cash book approach](acca-fa1-bank-reconciliation-fundamentals-adjusted-cash-book-approach.md)
- [Preparing the reconciliation statement](acca-fa1-bank-reconciliation-fundamentals-preparing-the-reconciliation-statement.md)

Free ACCA FA1 Cash Book and Petty Cash Study Guide