Which of the following subsidiary books involves cash movements?

A. sales day book
B. purchases daybook
C. returns inwards book
D. petty cash book

Correct Answer: Option D

D. petty cash book

Explanation

A petty cash is a cash book used to enter all small or petty expenses obtained. For example tea, Xerox copy, etc. The petty cash book is to enter how the cash available for daily expenses is spent for example milk, tea, taxi charges, and postage.