Imprest System Reimbursement Steps:

• Petty cash starts at fixed imprest amount; expenses reduce it via vouchers.
• At month-end, total vouchers represent exact expenditures.
• Reimbursement equals total vouchers to restore original imprest.
• New balance equals imprest after adding reimbursement.

Why D is correct:

• In the imprest system, the restored amount is precisely the total vouchers received, matching expenditures to maintain the fixed fund per accounting standards.

Why the others are wrong:

• A: Remaining cash is the balance, not the restoration amount.
• B: Sum of remainder plus vouchers equals full imprest, but only vouchers are restored.
• C: Imprest minus vouchers is the depleted balance, not what is added back.

Final answer: D