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Asesmen Diagnostik Kas Kecil

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Asesmen Diagnostik Kas Kecil

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Metode Pengelolaan Kas Kecil

Created by

Alzrela Novia Primanda
Alzrela Novia Primanda
Indonesia

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Asesmen Diagnostik Kas Kecil
 

Asesmen Diagnostik Kas KecilOnline version

Metode Pengelolaan Kas Kecil

by Alzrela Novia Primanda
1

Terdapat 3 metode pengelolaan kas kecil

2

Saldo kas kecil dalam sistem dana tetap jumlahnya selalu sama

3

Pada sistem dana tidak tetap, pengisian kembali kas kecil sebesar jumlah yang telah dikeluarkan

4

Pada sistem dana tetap, pengeluaran dijurnal pada saat terjadinya transaksi

5

Jurnal pembentukan dana kas kecil adalah: Kas Bank (D) dan Kas kecil (K)

6

Jurnal pengisian kembali pada sistem dana tetap yaitu: Biaya-biaya (D) dan Kas Bank (K)

7

Ketika terjadi pengeluaran kas kecil dengan sistem dana tetap, maka tidak dilakukan penjurnalan sampai terjadi pengisian kembali kas kecil

8

Kas masuk dalam kelompok akun ases

9

Kas bertambah di kredit, berkurang di debit

10

Terdapat 4 prosedur pengelolaan dana kas kecil yaitu pembentukan, pengeluaran atau pemakaian, pengisian kembali, dan pengawasan

 
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