why is petty cash always on the debit side in the debtors reconciliation ?

Petty cash is always on the debit side in the debtors reconciliation because it represents an asset that the company holds. In accounting, assets are typically recorded on the debit side of the balance sheet. Petty cash is considered an asset because it is cash that is held by the company for small, day-to-day expenses. Therefore, when reconciling debtors, petty cash is included on the debit side to show that the company has this asset available for use.