3- Increase or decrease a petty cash fund: - To Increase , debit Petty Cash and credit Cash. Debit Credit Petty Cash XXX Date Cash XXX - To decrease , debit Cash and credit Petty Cash . Debit Credit Cash XXX Date Petty Cash XXX 3- Increase or decrease a petty cash fund: • If short : xxx Miscellaneous Expense cash Over & Short Cash XXX XXX If over : XXX Miscellaneous Expense cash Over & Short Cash XXX XXX