The most appropriate definition of an imprest system of petty cash control is that it is a system where:

(a) An assistant is appointed to help with the work of the cashier

(b) The amount available for spending by petty cashier is left to the discretion of the cashier

(c) The petty cashier is allowed to make payments during the cashier’s absence

(d) The cashier checks the amount spent at regular intervals and reimburses the exact amount