accounting

Petty cash payments should be for a small amount of cash, usually less than $1000, paid out. It all depends on amount of the cash float by the management. In principle, unless the amount is small, the repairs to motor van should be paid by cheque.
For petty cash payments, the van repairs should be recorded under the heading motor expenses and the courier charges should be under the heading sundry expense. This is not a travelling expense incurred by staff members.

2011-02-28 17:46:10 補充：
If the van repairing expense via petty cash is immaterial and is not recurring frequently, it could be charged to sundry expenses. However, it is quite a common for Repairs and Renewal account maintained in ledger. So, for consistently purposes, this account should be charged.