tag:blogger.com,1999:blog-81897343940498653002024-02-08T10:30:25.609-08:00indonesiaAnonymoushttp://www.blogger.com/profile/06961382460297701929noreply@blogger.comBlogger3125tag:blogger.com,1999:blog-8189734394049865300.post-35010026914031672612013-04-10T10:38:00.001-07:002013-04-10T10:38:00.946-07:00HAMBA TUHAN: DEFINISI PROSEDUR DAN AKUNTANSI EKONOMI<a href="http://akuntansiakuntansi1.blogspot.com/2013/04/definisi-prosedur-dan-akuntansi-ekonomi.html?spref=bl">HAMBA TUHAN: DEFINISI PROSEDUR DAN AKUNTANSI EKONOMI</a>: Secara umum prosedur adalah kelompok pekerjaan pencatatan yang erat sekali hubungannya, yang meliputi suatu sub fungsi dari pada suatu ...Anonymoushttp://www.blogger.com/profile/06961382460297701929noreply@blogger.com0tag:blogger.com,1999:blog-8189734394049865300.post-24143487429040610842013-04-10T10:37:00.001-07:002013-04-10T10:37:00.129-07:00indonesia: KAS DAN KAS KECIL<a href="http://akuntansidasar12.blogspot.com/2013/04/kas-dan-kas-kecil.html?spref=bl">indonesia: KAS DAN KAS KECIL</a>: PENGERTIAN KAS menurut para ahli sebagai berikut : Menurut Baridwan (1989:71) Kas merupakan suatu alat pertukaran dan juga digunakan s...Anonymoushttp://www.blogger.com/profile/06961382460297701929noreply@blogger.com0tag:blogger.com,1999:blog-8189734394049865300.post-74515091837832762212013-04-10T10:32:00.003-07:002013-04-10T10:32:47.789-07:00KAS DAN KAS KECIL<!--[if gte mso 9]><xml>
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<![endif]--><b>PENGERTIAN KAS</b><br />menurut para ahli sebagai berikut :<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;"> </span></i><br />
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Menurut Baridwan (1989:71)</span></i></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Kas merupakan suatu alat pertukaran dan
juga digunakan sebagai ukuran dalam akuntansi. Dalam neraca, kas merupakan
aktiva yang paling lancar, dalam arti paling sering berubah. Hampir pada setiap
transaksi dengan pihak luar selalu mempengaruhi kas.</span></div>
<div class="MsoNormal" style="line-height: 200%; tab-stops: 18.0pt 35.45pt; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Kas adalah aktiva yang tidak produktif,
oleh Karena itu harus dijaga supaya jumlah kas tidak terlau besar sehingga
tidak ada “idle cash”. Daya beli uang bisa berubah-ubah mungkin naik atau turun
tetapi kenaikan atau penurunan daya beli ini tidak akan mengakibatkan penilaian
kembali terhadap kas.</span></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Menurut Munawir (1983:14)</span></i></div>
<div class="MsoNormal" style="line-height: 200%; tab-stops: 18.0pt 35.45pt; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;"><span style="mso-spacerun: yes;"> </span>Kas merupakan uang tunai yang dapat digunakan
untuk membiayai operasi perusahaan, termasuk dalam pengertian kas adalah cek
yang diterima dari para pelanggan dan simpanan perusahaan di bank dalam bentuk
giro atau demand deposit, yaitu simpanan di bank yang dapat diambil kembali
(dengan menggunakan cek atau bilyet).</span></div>
<div class="MsoNormal" style="line-height: 200%; tab-stops: 18.0pt 35.45pt; text-align: justify; text-indent: 2.0cm;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Menurut
Garbutt (1985) dalam Basalamah,A (1994:11)</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;"> pengertian kas
secara umum yaitu kas adalah uang yang dimiliki oleh perusahaan. Sedangkan
Menurut <i style="mso-bidi-font-style: normal;">Gito Sudarmo, I dan Basri (1995 :
61<b style="mso-bidi-font-weight: normal;">) </b></i>mengemukakan pengertian kas
adalah sebagai nilai uang kontan yang ada dalam perusahaan beserta pos-pos lain
yang ada dalam jangka waktu dekat dapat diuangkan sebagai alat pembayaran
kebutuhan financial, yang mempunyai sifat paling tinggi tingkat likuiditasnya dan
menurut <i style="mso-bidi-font-style: normal;">Djarwanto,Ps (1996 : 37)<b style="mso-bidi-font-weight: normal;"> </b></i>mengemukakan bahwa kas adalah uang
tunai dan alat pembayaran lainnya yang digunakan untuk membiayai operasi
perusahaan.</span></div>
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dapat ditarik kesimpulan bahwa kas adalah harta yang paling likuid/ lancar yang
tidak terbatas hanya pada uang tunai saja, tapi juga kas bank, cek, wesel,
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jumlahnya kecil.</span></div>
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sifatnya mendadak.</span></div>
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jumlahnya kecil dan tidak praktis apabila dibayar dengan cek.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Untuk membantu kelancaran kegiatan
pimpinan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Untuk membantu administrasi kantor
atau sekretaris dalam melaksanakan tugasnya, yaitu memberikan pelayanan kepada
kolega dan pelanggan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level3 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Prosedur Penanganan Kas Kecil</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Administrasi kantor atau sekretaris
membuat permohonan pengisian dana kas kecil kepada bagian keuangan atau
bendahara perusahaan dengan melampirkan pembukuan kas kecil bulan sebelumnya
yang telah disetujui oleh pimpinan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Jika permohonan disetujui,
administrasi kantor atau sekretaris menerima dana pengisian kas kecil
dari bendahara perusahaan berupa uang tunai atau cek.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Administrasi kantor atau sekretaris
mencatat penerimaan dana tersebut ke dalam bukti kas masuk , ditanda tangani
oleh administrasi kantor atau sekretaris dan kasir atau bendahara serta
diketahui atau disetujui oleh pimpinan dari administrasi kantor atau
sekretaris tersebut, serta dilampiri dengan fotokopi cek (bila menggunakan
cek).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Catat pemasukan kas ke dalam buku
kas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Uang disimpan dalam tempat yang
aman. Ditaruh dalam peti uang khusus yang berukuran kecil (kotak kas kecil atau
cash box), kemudian disimpan dalam lemari yang terkunci.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Bukti kas masuk disimpan dalam orner</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Administrasi kantor atau sekretaris
dapat mengeluarkan dana kas kecil sesuai dengan keperluan atasan atau pimpinan.
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Setiap terjadi peneluaran,
administrasi kantor atau sekretaris harus mencatat pengeluaran tersebut
ke dalam bukti kas keluar dengan bukti transaksi penggunaan uang seperti nota,
faktur dan kuitansi . berilah nomor bukti secara urut berdasarkan tanggal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Minta tanda tangan pimpinan pada
bukti kas keluar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Catat dan masukkan data bukti kas
keluar ke dalam buku kas sesuai dengan sistem yang digunakan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Simpan semua dokumen pengeluaran
pada orner.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Buat laporan pertanggungjawaban
penggunaan kas kecil lengkap dengan bukti-bukti transaksinya.</span></div>
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<div class="MsoNormal" style="line-height: 200%; tab-stops: 18.0pt 35.45pt; text-align: justify; text-indent: 2.0cm;">
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