ANALISIS PELAKSANAAN PENCATATAN KAS KECIL PADA CV BELOLANGI CIPTA SARANA

Abstract

CV. Belolangi Cipta Sarana carries out quite a lot of transactions involving petty cash, such as costs for office equipment and supplies as well as other costs which can be paid using petty cash. So companies must record petty cash properly so that operational activities can run well every day. Therefore, by recording petty cash, researchers want to see to what extent the company implements petty cash, whether using a fluctuating method or not.

The research was carried out by collecting petty cash data first, looking at shopping notes, looking at and comparing the filling in of petty cash funds with the expenditure of the company’s petty cash funds, then the petty cash funds were made in tabular form and recorded in accordance with the company’s records and compared with the fluctuating recording method. Whether it is appropriate or not in accordance with the theory that is to be proven in this research.

The results of the research concluded thath the implementation of petty cash recording at CV Belolangi Cipta Sarana was not in accordance with the fluctuating fund system method, where the procedure for replenishing petty cash at CV Belolangi Cipta Sarana used the impest method and was in accordance with accounting theory, where the replenishment was fixed or always the same each time. Filling it with a fixed amount limit, then the procedure for establishing petty cash funds at CV Belolangi Cipta Sarana uses the imprest method which is in accordance with accounting theoru, and the procedure for requesting and accounting for petty cash at CV Belolangi Cipta Sarana uses the imprest method which is in accordance with accounting theory.