In a petty cash book operating an imprest system, the imprest amount is ₦25,000. At the end of the week, total payments amounted to ₦18,750. How much must be reimbursed to restore the imprest?

Under the imprest system, the petty cashier is reimbursed with exactly the amount spent during the period to restore the float to the original imprest amount. Since payments totalled ₦18,750, the reimbursement required is ₦18,750, restoring the balance to ₦25,000.