When a petty cash fund is replenished, the Cash account is credited instead of Petty Cash because the replenishment involves transferring funds from the main cash account to the petty cash fund. This reflects a decrease in the overall cash available in the main account. The Petty Cash account, on the other hand, remains unchanged since it is simply being topped up to maintain its established balance. Thus, the transaction more accurately represents the flow of cash between accounts.
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