petty cash entry picnic expenses

If it is for Staff

Staff Welfare Expenses Dr

          To Cash

If it is for Clients

Business Promotion Expenses Dr

          To Cash

Business Promotion Expenses and Sales Promotion Exp are Indirect Exp in Tally

Cash A/c is already created

Note

Cash and Petty cash are normally same thing if there is only one branch

If there are multiple branches,we use Petty Cash A/c whose group is Cash in Hand