Answer
Under the imprest system, petty cash starts with a fixed float (the imprest amount). Payments reduce the cash; periodically the float is restored (reimbursed) by exactly the amount spent, bringing it back to the imprest. At any time, cash on hand plus vouchers should equal the imprest, providing a built-in control.
Imprest 200. Spent (vouchers) 150. Cash left 50.
50 + 150 = 200 (checks).
Reimburse 150 -> float back to 200.Real-world example The cashier reimburses exactly what was spent so the petty cash float always returns to its 200 imprest level.