How to book small expenses without any supporting bills?

oyethatsme (Very Good) (52 Points)

16 September 2015  

I have a small manufacturing business setup, where we deliver finished goods to our customers on our own company vehicles. After every trip I make some cash payments to the drivers towards out of the pocket expenses like toll tax, minor repiars, meals/refreshments, traffic police payments, weighing bridge cost, tiping to labour etc. Usually they do not have any documentary evidence like bills etc. to support these expenses.

My question here is, in the absence of any bills/receipts how do I book these expenses in my account books? Can I fill in some kind of voucher and get it signed by driver everytime I make payment? what should be the format of this voucher?

Kindly help.