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ใช้สำหรับบันทึกการจ่ายเงินสดย่อยภายในกิจการ ซึ่งสามารถจัดทำได้สองวิธี คือ สามารถอ้างอิง มาจากการบันทึกขอจ่ายเงินสดย่อย หรือ สามารถบันทึกโดยตรงได้เลยโดยไม่ต้องอ้างอิงจากขอจ่ายเงินสดย่อย
 



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สามารถระบุวงเงินสดย่อย เพื่อใช้อ้างอิงในการบันทึกการจ่าย เงินสดย่อยได้ โดยไม่จำกัด จำนวนครั้ง
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