Cash Purchase

Sometimes, the whole process is not followed and the items are purchased off the shelf from the market or across the counter. This may be because the whole normal and formal method of ordering may be too expensive as compared to the value of the items being purchased or it may be an emergency item, whose stock out could have catastrophic ramifications in terms of costs or reputation of the company. Or it may be a 'once in a while' purchase having low financial implications. To take care of such eventualities, all departments normally have some impurest amount with them sanctioned by a senior department official for the purpose.