Kas Kecil (Petty Cash)

Is a fund established to finance current expenditure and a relatively small number of companies

Cash method of recording small

  1. Permanent funding system (imprest fund system)
  2. Fluctuating fund system (Fluctuating fund system)

1. Permanent funding system (imprest fund system)

Establishment of a petty cash fund petty cash cashier given a sum of money. At the time of petty cash petty cash cashier is running out to make reports on the use of funds for purposes of replenishment of the petty cash fund. Filling petty cash fund always big production was done.

Case Example

On May 1 December Shop e LG electronic form petty cash fund of Rp. 250.000. Below is a list of the details of the petty cash fund:

Sign Average Small Cash Fund
20 December 31 December
1. Banknote Rp. 5.000 Rp. 25.000
2. Coins 2.750 2.500
3. Stamp - 3.750
4. Rek Air & Electricity 47.500 52.750
5. Postage costs and Phone / Fax 125.250 93.750
6. Purchasing Office Supplies 17.500 20.000
7. Cost Meetings and Conferences 31.250 47.250
8. Biaya makan/minum kary 25.000 2.750
9. Difference petty cash fund (4.250) 2.250
Amount of petty cash funds Rp. 250.000 Rp. 250.000

Journal :

1 December

Petty cash fund formation

Dana That Small

Rp. 250.000

That (Bank)

Rp. 250.000

20 December

Fillingbackdanathatsmall

Cost Air & Electricity

Rp.47.500

Cost Pos andPhone/Fax

125.250

Office Supplies Costs

17.500

Meeting Costs & Meeting

31.250

Eat Drink Employee Costs

25.000

Do Selisih

4.250

That (Bank)

Rp242.250

31 December

Recorded period costs 20 – 31 December & backfilling petty cash fund

StockSuplies Office (stamp)

Rp.3.750

Cost Air & Electricity

52.570

Cost Pos andPhone/Fax

93.750

Cost Office Supplies

20.000

CostMeeting & Meeting

47.250

CostEatDrinkEmployee

2.750

DifferenceThat

2.250

That (Bank)

222.500

Supposeon 31 Decembernotdofillingback, andresultthatshotshowinformation which samewithexampleofabove, then

31 December

Notecostperiod 20 – 31 December & notdofillingbackdanathatsmall

StockSuplies Office (stamp)

Rp.3.750

Cost Air & Electricity

52.570

Cost Pos andPhone/Fax

93.750

Cost Office Supplies

20.000

CostMeeting & Meeting

47.250

CostEatDrinkEmployee

2.750

DifferenceThat

2.250

That Small

222.500

1. Fluctuating fund system (Fluctuating fund system)

Onsystemthisaccountthatsmallusedtonotetransaction which affectnumberthatsmall, including:

(1) Formationdanathatsmall, (2) Use/expendituredanathatsmall, (3) Fillingdanathatsmall, (4) increasedanathatsmall, nor (5) reduction/withdrawalbackdanathatsmall.

Recordingdoimmediatelyafteroccurexpenditurethatsmall, notbe deferreds.d. timefillingbackdanathatsmall (sptonsisitedanafixed). Accountthatsmallondasaryashouldshowbalanceoneachtimeas big asnumberdanathatsmall which there isofcashierthatsmall.

Bybecauseitthenonsystemthisshouldheldbookjournalspecial (separate)

Examplecase:

Ondate 31 December 2005, PT. Shifaformdanathatsmallas big asRp. 250.000. Followingtransaction which correspondwiththatsmallduringmonthDecember 2005:

5 Decemberpayaccount air & electricityRp. 47.500

7 Decemberpayaccountphone & Fax Rp. 125.250

9 Decemberbe bought supplies officeRp. 17.500

12 DecemberCostmeetingandmeetingRp. 31.250

19 Decemberbe paidcosteat/drinkemployeeRp. 25.000

20 Decemberfillingbackdanathatsmall, checkas big asRp. 196.500 submittedtocashierthatsmall

23 DecemberBe paidcostcustomerkoranRp. 12.500

27 Decemberbe boughtStampas big asRp. 5.000

Journal :

Tgl

Details

Debit

Credit

1/12

That Small

Rp. 250.000

That (Bank)

Rp. 250.000

5/12

Cost Air & Electricity

Rp.47.500

That Small

Rp.47.500

7/12

CostPhone & Fax

Rp.125.250

That Small

Rp. 125.250

9/12

Office Supplies

Rp.17.500

Kas Kecil

Rp.17.500

12/12

Meeting Costs & Meeting

Rp.31.250

Kas Kecil

Rp.31.250

19/12

Costs Eat & Employee drinking

Rp.25.000

Kas Kecil

25.000

20/12

Kas Kecil

Rp. 196.500

That (Bank)

Rp. 196.500

23/12

Newspaper subscription fee

Rp.12.500

Kas Kecil

Rp.12.500

27/12

Postage Costs (Stamp)

Rp 5,000

Kas Kecil

Rp5.000


Thatsmall

Tgl

Details

Debit

Credit

Balance

1/12

FormationThat Small

Rp. 250.000

250,000

5/12

Air & Electricity

47.500

202.500

7/12

Phone & Fax

125.250

77.250

9/12

Office Supplies

17.500

59.750

12/12

Meeting & Meeting

31.250

28.500

19/12

Makan/Minum kary.

25.000

3.500

20/12

Filling a small cash

196.500

200.000

23/12

Subscribe to the newspaper

12.500

187.500

27/12

Pos (Stamp)

5.000

182.500

Onsystemdanafluctuatingthis, onendperiodfixedshoulddothatshot.
Iffromresultthatshotit turns outnumberdanathatsmalldifferentwithbalanceaccording tobookkeeping, thenneedbe madejournaladaptation
(
adjustment).

Example:

Ontgl. 31/12 dothatshotandfound:

1.that good tripserviceDirectorMainRp. 150.000 tertgl. 29/12

2.MoneypaperRp. 24.750

3.MoneymetalRp.6.250

4.Stamp which not yetused upRp. 3.750

Becauseinbalance, that (includingthatsmall) shouldpresentedas big asnumbermoney which reallythere is, thenbasedthatshotlastneedbe madejournaladaptationsbb:

Tgl

Details

Debit

Credit

31/12

StockStamp

Rp.3.750

Moneyadvancetripservice

150.000

Differencethat*)

1.500

Cost Pos

Rp.3.750

Kas Kecil

151.500

*) differencethat: 182.500 – (150.000+31.000)

1 December

Petty cash fund formation

Dana That Small

Rp. 250.000

That (Bank)

Rp. 250.000

20 December

Fillingbackdanathatsmall

Water costs & Electricity

Rp.47.500

Postage costs and Phone / Fax

125.250

Office Supplies Costs

17.500

Meeting Costs & Meeting

31.250

Eat Drink Employee Costs

25.000

Do Selisih

4.250

That (Bank)

Rp242.250

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2 thoughts on “Kas Kecil (Petty Cash)

  1. Hafizd Karisma

    pulley so my parents gimna less erudite nih (the cash sales for the day, according to the cash register records, totaled Rp 9702380, the actual cash received from sales was RP 9752380) tranksaksinya how please help ya hehe.

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