I give each of us a Petty Cash account. Since I am quite anal about tracking expenses, I pretty much track most of my cash to the penny. But, I don't even try to track my husband's cash. I give him a certain amount each month and as far as I'm concerned, it's gone. So, when I update his balance from time to time, I just categorize the difference as going to "Spouse Petty Cash" category. So, I have a Petty Cash account for each of us and a Petty Cash category for each of us. It's basically just like Dave Ramsey's "Mad Money" category. I really wouldn't need to have an actual account for my husband's, but he likes me to occasionally update what he has as he tends to stash his $ in various places and forget about it. So, once in a while we "round it all up", count it, and update the balance! His way of saving - and, he does save every penny of his petty cash he can -- he puts it towards vacation each year! It encourages him to spend less when eating lunch out, etc.