b07 akuntansi kas

5/26/2018 B07 Akuntansi Kas

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7-1

Bagian 7

Akuntansi untuk Kas

Tujuan Belajar1. Mampu Mendefinisikan Kas

2. Memahami Sistem Pengendalian Kas3. Memahami Pengendalian Intern terhadap Penerimaan Kas

4. Memahami Pengendalian Intern terhadap Pengeluaran Kas

5. Memahami Kas Kecil

6. Memahami Rekonsiliasi Bank


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Menurut Standar Akuntansi Keuangan

Kas adalah alat pembayaran yang siap dan bebas

dipergunakan untuk membiayai kegiatan umum perusahan

Menurut Warren

Cash includes coins, currency (paper money), checks, and

money orders. Money on deposit with a bank or other

financial institution that is available for withdrawal is also

considered cash.

Definisi

LO 3 Explain the applications of internal control principles to cash receipts.

Kas


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Illustration 7-4

PengendalianPenerimaan Kas

LO 3

Pengendalian Kas


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7-4


LO 3

Pengendalian Kas

Illustration 7-4


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7-5

Illustration 7-5

Important internal

control principle

segregation of record-

keeping from physical

custody.


Over-the-Counter

Receipts

LO 3

Pengendalian Kas


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Mail Receipts

Mail receipts should be opened by two people, a list

prepared, and each check endorsed. Each mail clerk signs the listto establish responsibility for the

data.

Original copy of the list, along with the checks, is sent to the

cashiersdepartment.

Copy of the list is sent to the accounting department for

recording. Clerks also keep a copy.

LO 3 Explain the applications of internal control principles to cash receipts.

Pengendalian Kas

Pengendalian Penerimaan Kas


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Generally, internal control over cash disbursements is more

effective when companies pay by check, rather than by

cash.

Applications:

Voucher system

Petty cash fund

LO 4 Explain the applications of internal controlprinciples to cash disbursements.

Pengendalian Pengeluaran Kas

Pengendalian Kas


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PengendalianPengeluaran Kas

Illustration 7-6

LO 4

Pengendalian Kas


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PengendalianPengeluaran Kas

Illustration 7-6

LO 4

Pengendalian Kas


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7-10

Sistem Voucher

Network of approvals, by authorized individuals, to

ensure all disbursements by check are proper.

A voucher is an authorization form prepared for each

expenditure.

LO 4 Explain the applications of internal controlprinciples to cash disbursements.


Pengendalian Kas


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Dana Kas Kecil (Petty Cash Fund) Digunakan

untuk membayar tagihan dalam jumlah kecil.

Mencakup:1. pembentukan dana kas kecil,

2. pembayaran menggunakan dana kas kecil, dan

3. pengisian kembali dana kas kecil.

Sistem Pencatatan

1. Sistem Dana Tetap (Imprest Fund System)

2. Sistem Fluktuasi (Fluctuation Fund System)


Pengendalian Kas

LO 5 Describe the operation of a petty cash fund.


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7-12 LO 5 Describe the operation of a petty cash fund.

Pengendalian Kas

Imprest Fund Fluctuating FundPembentukan Petty Cash

Petty Cash xxCash xx

Petty Cash xxCash xx

Penyaluran Kas Kecil untuk Belanja Rutin

No Entry XXX Expense xxXXX Expense xx

Petty Cash xx

Pengisian Kembali Petty Cash

XXX Expense xx

XXX Expense xxCash xx

Petty Cash xx

Cash xx


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Ilustrasi: Bila Zhu Companymemutuskan membentuk danakas kecil sejumlah NT$3,000 pada 1 Maret, jurnalnya adalah:


Petty cash 3,000Mar. 1

Cash 3,000

Pengendalian Kas


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Ilustrasi: Asumsi pada 15 Maret pemegang petty cash Zhumeminta check sejumlah NT$2,610untuk mengisi ulang dana kas

kecil. Sisa dana adalah Cash : NT$390 dan kuitansi untuk :

postage NT$1,320, freight-out NT$1,140, dan miscellaneous

expensesNT$150. Jurnalnya adalah:


Postage expense 1,320Mar. 15

Cash 2,610

Freight-out expense 1,140

Miscellaneous expense 150

Pengendalian Kas


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7-15

Ilustrasi: Adakalanya perusahaan perlu mengakui penurunanataupun peningkatan kas. Asumsi pemegang petty cash Zhu

hanya memegang NT$360 pada kas ditambah tagihan seperti

sebelumnya. Permintaan pengisian ulang akan menjadi NT$2,640,

dengan jurnal seperti berikut:


Postage expense 1,320Mar. 15

Cash 2,640

Freight-out expense 1,140

Miscellaneous expense 150Cash over and short 30

Pengendalian Kas


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Contributes to good internal control over cash.

Minimizes the amount of currency on hand.

Creates a double record of bank transactions.

Bank reconciliation.

LO 6 Indicate the control features of a bank account.

Control Features: Use of a Bank


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Authorized employee

should make deposit.


Bank CodeNumbers

Front SideReverse Side

Illustration 7-8


Making Bank Deposits


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Written order signed by depositor directing bank to pay a

specified sum of money to a designated recipient.


Maker

Payee

Illustration 7-9

Payer


Writing Checks


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Debit Memorandum

Bank service charge.

NSF (not sufficientfunds).

Illustration 7-10

Credit Memorandum

Collect notesreceivable.

Interest earned.

Bank Statements



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Penyesuaian pada buku perusahaan dan saldo bank

untuk mendapatkan saldo yang sesuai.

Item Rekonsiliasi:

1. Deposits in transit.

2. Outstanding checks.

3. Bank memoranda.

4. Errors.

LO 7 Prepare a bank reconciliation.

Time Lags


Rekonsiliasi Bank


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Prosedur Rekonsiliasi


+ Deposit in Transit

- Outstanding Checks

+/- Bank Errors

+ Notes collected by bank

- NSF (bounced) checks

- Check printing or otherservice charges

+/- Book Errors

CORRECT BALANCE CORRECT BALANCE

Illustration 7-11



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7-22 LO 7 Prepare a bank reconciliation.


Rekening koran Laird Company, in Illustration 7-10, menunjukkan saldo

menurut bank of 15,907.45 per 30 April 2014. Pada tanggal ini saldobuku perusahaan adalah 11,589.45. Menggunakan empat langkah

rekonsiliasi, Laird menetapkan item rekonsiliasi berikut :

Step 1. Deposits in transit:

April 30 deposit (received by bank on May 1). 2,201.40Step 2. Outstanding checks:No. 453, 3,000.00; no. 457,

1,401.30; no. 460, 1,502.70. 5,904.00

Step 3. Errors:Laird wrote check no. 443 for 1,226.00and the bank correctly paid that amount. However,Laird recorded the check as 1,262.00. 36.00

Step 4. Bank memoranda:a. DebitNSF check from J. R. Baron for 425.60 425.60b. DebitCharge for printing company checks 30.00 30.00c. CreditCollection of note receivable for 1,000plus interest earned 50, less bank collection fee 15.00 1,035.00


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Illustration: Prepare a bank reconciliation at April 30.


Cash balance per bank statement 15,907.45

Deposit in transit 2,201.40

Outstanding checks (5,904.00)

Adjusted cash balance per bank 12,204.85

Cash balance per books 11,589.45

Collection of notes receivable 1,035.00

Error in check No. 443 36.00

NSF check (425.60)

Bank service charge (30.00)

Adjusted cash balance per books 12,204.85



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Collection of Note Receivable: Assuming interest of 50 has

not been accrued and collection fee is charged to Miscellaneous

Expense, the entry is:

Cash 1,035.00Apr. 30

Miscellaneous expense 15.00

Notes receivable 1,000.00

Interest revenue 50.00



Entries From Bank Reconciliation


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Book Error: The cash disbursements journal shows that checkno. 443 was a payment on account to Andrea Company, a

supplier. The correcting entry is:

Cash 36.00Apr. 30Accounts payable 36.00



NSF Check: As indicated earlier, an NSF check becomes an

account receivable to the depositor. The entry is:

Accounts receivable 425.60Apr. 30

Cash 425.60


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Bank Service Charges: Depositors debit check printingcharges (DM) and other bank service charges (SC) to

Miscellaneous Expense. The entry is:

Miscellaneous expense 30.00Apr. 30

Cash 30.00



Illustration 7-13


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Inventory cost should include all costs toacquire the inventory. Companies recognize

these costs as Cost of Goods Sold when the

inventory is sold!



b07 akuntansi kas

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