## Overview

This module covers cash management and petty cash procedures, including different cash book formats, imprest systems, and bank transaction processing. Topics include overdrafts, contra entries, and returned items.

## 1. Cash book structures

- [Two- and three-column cash books](acca-fa2-cash-book-structures-two-and-three-column-cash-books.md)
- [Bank overdrafts and contra entries](acca-fa2-cash-book-structures-bank-overdrafts-and-contra-entries.md)
- [Discounts received and allowed](acca-fa2-cash-book-structures-discounts-received-and-allowed.md)

## 2. Petty cash imprest system

- [Imprest setup and vouchers](acca-fa2-petty-cash-imprest-system-imprest-setup-and-vouchers.md)
- [Reimbursements and analysis columns](acca-fa2-petty-cash-imprest-system-reimbursements-and-analysis-columns.md)
- [Posting petty cash to ledgers](acca-fa2-petty-cash-imprest-system-posting-petty-cash-to-ledgers.md)

## 3. Bank transactions and timing

- [Deposits, lodgements, and bank charges](acca-fa2-bank-transactions-and-timing-deposits-lodgements-and-bank-charges.md)
- [Standing orders and direct debits](acca-fa2-bank-transactions-and-timing-standing-orders-and-direct-debits.md)
- [Returned items and dishonoured cheques](acca-fa2-bank-transactions-and-timing-returned-items-and-dishonoured-cheques.md)

Free ACCA FA2 Cash Books and Petty Cash Study Guide