An expense claim linked to a cash advance should show the supported expenditure, money already advanced and any amount returned. Paying the claim's gross total without checking the advance can reimburse the same cost twice.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Establish the advance balance

Keep the approved purpose, employee, currency, transfer evidence and any prior settlements. Confirm that the advance relates to this trip or task. Do not apply an unrelated employee balance simply because the names match.

Reconcile the claim

List supported business costs and separate private or unsupported items for review. Show cash returned and additional reimbursement requested. Ask the accountant about currency differences or treatment of unresolved amounts rather than concealing them in an expense line.

Example: part of the float remains unused

The employee spends less than the amount advanced and returns the balance. Link the return receipt to the advance and approved claim. The reimbursement calculation should recognise both the earlier funding and the return, instead of treating the original advance as a second expense.

Close with evidence

Keep the accepted reconciliation and authorisation with the source documents. Leave disputed or missing items identifiable until resolved. Reimbursement approval does not by itself establish tax deductibility or input-tax entitlement; those reviews use their own conditions.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: IRAS official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.