Concept:The imprest system is a petty cash control method where the cashier is given a fixed float and reimbursed for exact expenses incurred.Explanation:Under the imprest system, the petty cashier starts with a fixed amount.At the end of a period, the total of petty cash vouchers plus cash remaining must equal the fixed float.This arrangement makes it easy to monitor every payment and hold the petty cashier accountable for all expenditures.Therefore, its major advantage is that it ensures proper accountability for every expenditure.Answer:A. ensures a proper accountability for every expenditure