Beruflich Dokumente
Kultur Dokumente
Surat Surat
Surat Surat
Surat Cash
Cash
Surat
Payment
Payment
Per
Per Per
Per Per
Per Doc
Doc
mohona
mohona mohona
mohona setujuan
setujuan
nn nn
Feas
Feas Uang
Uang
11 Entry
Entry
ibilit
ibilit Cash
Cash
yy Payment
Payment
Doc
Doc Jurnal
BB
No De
De
33 cc 33 44 NS
Uang
Uang Yes
Cash
Cash
Payment
Payment Surat
Surat
Doc
Doc Per
Per
setujuan
setujuan
End
End
PC
PC 22
Adm
Adm
Structure List :
Kepala Divisi Produksi Ka. Div. Prod P. Armand Leadership Power
Petty Cash Holder PC Holder B. Agnes Teliti
General Manager Finance GM Finance P. Achmad Extrovert Powerful
General Cashier Cashier B. Rossa Jago ngatur keuangan
verifikasi Verifikasi P. Judik Jago ngitung & Cermat
Accounting Acc P. Raisa Rajin
end user / Meeting mgt mice b. Geisha Entertainer
end user / Meals mgt Meals Cep. Juna Jago Masak
end user / Transport mgt Trans P. Afghan Traveller
end user / Supplies mgt Supplies B. Titi Suka ngatur Logistic
buyer Buyer P. Anang Shopacholic/Senang Belanja
INITIAL PETTY CASH
TERM OF 1.
1. URGENT
URGENT
Petty Cash 2.
2. POTENTIAL
POTENTIAL JOB
JOB STOP
STOP
3. LIMITED USE
3. LIMITED USE
LIMITED
LIMITED AMOUNT
AMOUNT
LIMITED
LIMITED REIMBURSEMENT
REIMBURSEMENT
PETTY CASH
PETTY
METHODCASH
METHOD
IMPREST CRITERIA
FUN D DANA TETAP Fixed PC
Established Organization
FLUCTUATIN
CRITERIA
G
FUN D DANA BERUBAH Semi Variable PC
Out of Plan / Unpredictable Activity
hi PC ada 3 peristiwa : 1. Pembukaan PC, Operasionalisasi PC, dan
mbukaan PC, Operasionalisasi PC, dan Penutupan PC Penutupan PC
User
User PC
PC Buyer
Buyer Store
Store GG
Holder
Holder 66Cashier/Treasu
Cashier/Treasu
11 22 33
ry
ry
Start
Start
Uang
Uang Suppli
Suppli Bon
Bon
Surat
Surat Surat
Surat Tanda
Tanda Bon es
Bon es
Terima
Terima
Pengaju
Pengaju Pengaju
Pengaju Uang
Uang
an
an an
an
Veri
Veri
Cek
Cek D.Procu
D.Procu ff
11 re 44
re P. Judik kasi
kasi
33
No De
De No De
De
cc
66 Yes 44 cc
Yes
Uang
Uang 11
Tanda
Tanda Suppli
Suppli
Suppli
Suppli
es
es
Terima
Terima Bon es
Bon es
Uang
Uang Cash
Cash
B. Geisha Mice Payment
Payment
CepJuna Meals Doc
Doc
P. Afghan Trans 22
B. Titi Supplies 55 66
55 88 99
Bon
Bon
F
Sebagai studi kasus di Vico, Verifikasi dilakukan sebelum diaj
dimaksudkan agar proses Replenishment berjalan cepat.
tur keuangan System PC dugunakan berbasis ORACLE.
ung & Cermat
Bon
Bon
atur Logistic
olic/Senang Belanja
77
88
Uang
Uang
Cash
Cash
Payment
Payment
Doc
Doc
Cash
Cash
Payment
Payment
Doc
Doc
PC
PC
Adm
Adm
BALANCE SHEET
CASH ON
HAND
CASH IN
BANK STATEMENT
PETTY
CASH
CRITERIA
UANG KERTAS
Established Organization UANG LOGAM
TABUNGAN/SAVING
RUPIAH
DEPOSIT UANG KERTAS
VALAS
GIRO/DEMAND UANG LOGAM
CEK
DEPOSIT RUPIAH
GB TANPA DUE
DEPOSITO/TIME VALAS
DATE
DEPOSIT
GB SESUAI
Semi Variable PC STATEMENT DATE
Out of Plan / Unpredictable Activity
alisasi PC, dan
PC
PCHolder/User
Holder/User GM
GM GG Accountin
Accountin
Accountin
Accountin
Fin
Fin Cashier/Treasu
Cashier/Treasu gg
99 gg 11 33 44
ry
ry
Start
Start
Cash
Cash Surat Surat
Surat Surat
Surat Cash
Cash
Surat
Payment
Payment Receipt
Receipt
Doc
Penutup
Penutup Penutup
Penutup Per
Per Doc
Doc Doc
an
an an
an setujuan
setujuan
PJK
PJK Uang
Uang
Entry
Entry 11
Cash
Cash
Receipt
Receipt
Jurnal Doc
Doc Jurnal
BB BB
No De
De
NS 22 cc 44 NS
Uang
Uang Yes
Surat
Surat
Persetujua
Persetujua Surat
Surat
nn Per
Per
setujuan
setujuan
End
End End
End
PC
PC 22
Adm
Adm
33
PERNYATAAN STANDAR
AKUNTANSI KEUANGAN
PSAK
Related
PSAK 1 to
IFRS
1 JANUARI 2015
G KERTAS
G LOGAM
AH
AS
Accountin
Accountin
gg
44
Cash
Cash
Receipt
Receipt
Doc
Doc
Entry
Entry
Jurnal
BB
NS
End
End
Opening balance 1.000.000
Usually reimbursement 35% balance
Once Purchased 300.000
administration pc
Remark
Date Description Incoming Outgoing
Supplies
2-Jan Initial PC 1.000.000
5-Jan Supplies 100.000 100.000
7-Jan Meals 300.000
9-Jan transportation 150.000
10-Jan meeting 200.000
Date Description
User PC Holder
4-Jan b. Titi/Supplies 100.0000
5-Jan b. Titi 100.000
7-Jan p. juna/meals 200.0000 300.000
p. juna/meals 100.0000
9-Jan p. afghan/trans 200.0000 150.0000
p. afghan/trans 50.0000
10-Jan b.geisha/mice 200.0000 200.0000
30-Jan b.geisha/mice 100.0000 100.0000
general journal
date account title & description Ref Dr
2-Jan Petty Cash 112 1.000.000
Cash 111
(Initial PC)
10-Jan Supplies exp 511 100.000
Meals 521 300.000
transportation 531 150.000
meeting exp 541 200.000
Cash 111
(Reimbursement)
31-Jan PC to be counted 113 100.000
PC 111
(adjusting journal entries)
administration pc
Remark
Date Description Incoming Outgoing
Supplies
2-Jan Initial PC 1.000.000
5-Jan Supplies 100.000 100.000
7-Jan Meals 300.000
additional pc 600.000
9-Jan transportation 150.000
10-Jan meeting 200.000
additional pc 450.000
30-Jan meeting 100.000
Date Description
User PC Holder
4-Jan b. Titi/Supplies 100.0000
5-Jan b. Titi 100.000
7-Jan p. juna/meals 200.0000 300.000
p. juna/meals 100.0000
9-Jan p. afghan/trans 200.0000 150.0000
p. afghan/trans 50.0000
10-Jan b.geisha/mice 200.0000 200.0000
30-Jan b.geisha/mice 100.0000 100.0000
general journal
date account title & description Ref Dr
2-Jan Petty Cash 112 1.000.000
Cash 111
(Initial PC)
7-Jan Supplies exp 511 100.000
Meals 521 300.000
petty cash
(SERAH BUKTI KE ACCOUNTING)
7-Jan Petty Cash 112 600.000
Cash 111
(additional pc)
10-Jan transportation 531 150.000
meeting exp 541 200.000
petty cash 111
(SERAH BUKTI KE ACCOUNTING)
10-Jan Petty Cash 112 450.000
Cash 111
(additional pc)
31-Jan PC to be counted 113 100.000
PC 111
(adjusted journal entries)
ANEKDOT :
MAHASISWA TAKUT
SAMA DOSEN..
DOSEN TAKUT SAMA
REKTOR..
REKTOR TAKUT SAMA
MENTERI..
MENTERI TAKUT
SAMA PRESIDEN..
PRESIDEN TAKUT
SAMA
MAHASISWA..
Remark
Balance
Meals Trans Meeting
1.000.000
900.000
300.000 600.000
150.000 450.000
200.000 250.000
1.000.000
100.000 900.000
blom di rembes
udh keburu di
PC Holder
audit
page : 1
Cr general ledger pc
1.000.000
1.000.000
abadi
untuk
selamanya
a
750.000
ADJUSTED
100.000
JOURNAL ENTRIES
ADJUSTED
JOURNAL ENTRIES
Remark
Balance
Meals Trans Meeting
1.000.000
900.000
300.000 600.000
1.200.000 MINTA SALDO BARU 1.200.000
150.000 1.050.000
200.000 850.000
1.300.000 MINTA SALDO BARU 1.300.000
100.000 1.200.000
blom serah
PC Holder guna udh
keburu di audit
page : 1
Cr general ledger pc
1.000.000 400.000
1.000.000 600.000 350.000
450.000
berubah
ubah jadi
400.000 1.300.000
600.000
350.000
450.000
ADJUSTED
100.000
JOURNAL ENTRIES
UNTUK KITA
RENUNGKAN ,,
Where is a Will There is Away..
Jangan pernah kita berkata "waduh
kayaknya ga keburu uy.. "
sepanjang masih ada waktu 15"
kita dapat melakukan segalanya..
Diminta :
1 Buatlah jurnal - Jurnal yang diperlukan !
2 Buatlah administrasi PC yang memadai !
ngan PC :