Which of the following items is appropriate to purchase with petty cash?

Postage owed for equipment delivery is an appropriate purchase with petty cash because it is a small, incidental expense that typically falls within the operational costs of running a business. Petty cash is intended for minor expenses that do not warrant going through the formal purchasing process. Postage is a common and justified use of petty cash, as it facilitates necessary communications and operational functions without exceeding normal spending limits.

In contrast, the other items listed would generally not be appropriate for purchase with petty cash. Purchasing multiple boxes of computer paper might exceed the typical petty cash limit and may require a more formal purchasing approval process depending on the organization’s policies. A gift card for the employee of the quarter likely falls under employee compensation or rewards, which may involve different financial management and accounting practices than standard petty cash use. Lastly, a cell phone payment for a provider is usually a recurring expense that should be processed through the standard accounts payable system to ensure proper documentation and tracking.