The cost is debited to the Imprest Account. It is in the nature of an imprest (money maintained for a specific purpose). Both Appropriation and Imprest Supply bills fall under the rubric of confidence and supply. The most common imprest system is the petty cash system. The imprest system is a form of financial accounting system. The cost of these items is debited to the Imprest Account of the student. Petty cash imprest system allows only the replenishment of the spend made. Under the imprest system, only that which is recorded as spent is replenished. The imprest system ensures that one must document how the petty cash is spent.