Competency Program: Administrasi Competency: Office administration Vocational competency SMK
Subject Office Administration
Basic competency Managing the Petty Cash KELAS: XI AP
Basic Competency: Managing the Petty Cash Basic competency : 1. Prepare the petty cash 2. Entering into a book, a transfer and difference of petty cash 3. Documenting petty cash
KD 1: Preparing the administration DANA KAS KECIL
INDIKATOR: • The term of Petty Cash should be well-explained • Petty Cash tools(cheque, receipt, payment voucher of water, electric, telephone, nota kontan, bon, bukti kas kecil, peralatan tulis menulis, kalkulator, formulir jurnal, formulir penerimaan dan pengeluaran atau mutasi dana kas kecil, dan buku kas kecil) dipersiapkan dengan benar
Indicator • Petty Cash management procedure should be well-explained • The use of Petty cash document must be well-recognised • Registration or recording method using imprest fund system should be well-elaborated • Registration method using fluctuating fund system must be well-explained
Objective Objective Students are able to:  Describe what Petty Cash is  Prepare the equiptment (cheque, receipt, payment receipt of electricity, telephone, statement of account, bill , stationary, calculator, journal form, petty cash book)
Objective • • • •
Explain Petty cash management procedure Recognise the document usage of petty cash Elaborate record method using imprest fund system Explain record method using fluctuating fund system
KD 2: Register the Petty cash transfer and difference INDIKATOR • Calculate the petty cash transfer • Each debet and credit should be clarified into the right assumption • The difference on petty cash should be calculated correctly • Petty cash receipt transferred to journal and posted to ledger
Objective Objective Students are able to : • Calculate the petty cash transfer correctly • Clasify each credit or debit of the petty cash into the right assumption • Calculate the difference correctly • Register the transfer • register the receipt from petty cash to ledger
KD 3: Document the petty cash transaction INDICATOR • The records are filed cronologically • the report of the transactions is transferred to petty cash book
Objective The students are able to: • Filing the transaction cronologically • Report the petty cash activities in petty cash book
Material Material 1. The meaning of Petty Cash 2. Equiptment 3. Management procedure 4. Recognise the usage of petty cash 5. Registration method of PC
6. Clasify each credit or debit of the petty cash into the right assumption 7. Calculate the difference correctly 8. Register the transfer 9.register the receipt from petty cash to ledger
Material(
lanjutan)
10. Record the petty cash based on date 13. Make a report and transfer from P.C into a ledger
1. The definition of Petty cash is Amount of money that put aside by company to overcome small expenditures, like: taxi fare, buy coffee, tea, payment of magazine or newspaper, gasoline, toll, park, etc.
2. Administrative equiptment • 2. Administrative equiptment • Evidence of acceptance transaction or petty cash fund recharging, like: cheque • Related to transaction Evidence cash expenditure from petty cash fund like; • 1) receipt of electrics expense from PLN • 2) receipt of water expense from PDAM • 3) telephone receipt from PT TELKOM • 4) evidence of stationery purchasing, like: note cash • 5) advertising expense receipt, like: receipt • 6) purchasing evidence materai and stamp • 7) expenditure evidence for transportation fare, like bill or receipt
2. . Administrative equiptment • c. Equipments writes write, like: bolpoint, pencil, iiquidator rubber, ruler, etc. • d. Tool to count/calculate, like: calculator • e. Journal Form • f. Revenue and expenditure Form or petty cash fund mutation. • g. Petty-cash record.
3. Petty cash management procedure
• Amount assessment required just for petty cash fund. • After fund amount is determined, later, draw cheque. • Cheque that has been cashed hereinafter kept by cashier that premier as thepetty cash fund owner. • Conduct payment for expenditures that use petty cash fund, and collect transaction evidence. • Baseon the transaction evidence , petty cash fund owner makes responsibility reporting by deliver petty-cash record.
Recognizing the document of petty cash • The petty cash cashier can classify into correct estimates: • Stamp Purchasing and materai is come into office equipment estimate or office supply or post object. • Social fund for ill employees or its relatives member dies, included in variety cost estimate. • .
• Gasoline Admission filling and diesel fuel for vehicle to office importance dimasukkan at transportation expense. • Advertising expense in newspaper, radio, and brochure making dimasukkan at advertisement cost estimate
Recognizing the document of petty cash(lanjutan) • 4. Gasoline Admission filling and diesel fuel for vehicle to office importance dimasukkan at transportation expense. • Advertising expense in newspaper, radio, and brochure making dimasukkan at advertisement cost estimate.
Transaction record Pengertian transaksi keuangan adalah segala kegiatan yang dapat mempengaruhi posisi keuangan perusahaan.
Types of transaction record 1. Internal transaction record 2. External transaction record, like: a. Invoice b. official receive c. credit memo d.debit memo e. check f. Bilyet Giro g. current account h. bank deposit receipt
Example of withdrawal of petty cash by check .Rp 3.000.000,00 • The withdrawal of the pettycash is recorded in balance sheet as follow: Remark Petty cash Bank
Debet (Rp) Credit (Rp) 3.000.000 3.000.000
Receipt of expenditure through petty cash example : BUKTI KAS KECIL Dibayarkan kepada: SPBU CILANDAK Keterangan Pengisian solar Phanter (nota terlampir) Total Disetujui oleh: Deti
No. : 017 Tanggal: 12-1-09 Jumlah Rp 120.000,00
Rp 120.000,00 Diterima oleh: Sudargo
Example of transaction record
Name and SALSA COMPUTER address of a seller JL. Jenderal Sudirman Kav.34, Jakarta, telp/faks 021 7345345 e-mail salsa@yahoo.com.home page:http://www.salsa.blogspot.com =================================================================== Kepada Yth. Drs. Handoko Name and Jl. Ciputat Raya No 56, Jakarta address of a buyer
FAKTUR No. 23/SL/PJ/VII/2009
No faktur
No.
items
total
price
Grand total
1.
Printer HP Cartridges 3500
4
Rp 400.000,00
Rp 1.600.000,00
================
Rp 1.600.000,00 ================
===
Jumlah ===============
Penerima
Barang,
Jakarta, 1 Juli 2009 Hormat kami, Sales,
.................
..............
Fadila
Syarat
Pembayaran 31 Juli 2009
=========
Example of receipt Buyer
Sudah terima dari Uang sejumlah Untuk pembayaran
Total payment
Rp 1.600.000,00
: Drs. Handoko : Satu juta enam ratus ribu rupiah : Faktur No. 23/SL/PJ/VII/2009 Jakarta, 1 Juli 2009 Salsa Computer, ttd, cap + materai Salsa
SALSA COMPUTER JL. Jenderal Sudirman Kav.34, Jakarta, telp/faks 021 7345345 e-mail salsa@yahoo.com.home page:http://www.salsa.blogspot.com Kepada PT RAKA SIWI Jl. RS Fatmawati No 81, Jakarta NOTA KREDIT No. 29/SL/PJ/VII/2009 Kami telah mengkredit rekening Saudara atas barang yang kami terima sebagai berikut:
No.
Nama Barang
Banyaknya
Harga Satuan
Jumlah Harga
1
Printer
3
Rp 400.000,00
Rp 1.200.000,00
Jumlah
Rp 1.200.000,00 Jakarta, 20 Juli 2009 Hormat kami, Sales,
Fadila
SALSA COMPUTER JL. Jenderal Sudirman Kav.34, Jakarta, telp/faks 021 7345345 e-mail salsa@yahoo.com.home page:http://www.salsa.blogspot.com Kepada PT RAKA SIWI Jl. RS Fatmawati No 81, Jakarta NOTA DEBET No. 29/SL/PJ/VII/2009 Kami telah mendebet rekening Saudara atas barang yang kami terima sebagai berikut :
No.
Nama Barang
Banyakny a
Harga Satuan
1
Monitor Flat Toshiba
1
Rp 2.500.000,00 Rp 2.500.000,00
Jumlah
Jumlah Harga
Rp 2.500.000,00 Jakarta, 20 Juli 2009
Method of Petty Cash Record imprest fund system Method of petty cash record Fluctuating fund system
Imprest Fund System Petty cash fund Forming. Petty cash Cashier is given a lot of money. When petty cash can be used up/finished petty cash cashier makes report the usage of fund for petty cash fund recharging. Petty cash fund Admission filling always as big as expenditure that has been conducted .
The amount of money in petty case is always the sam
1. Imprest Fund System • the number petty cash fund always fixed that is as big as petty cash fund boundary that was established. • At imprest fund system, petty cash fund organizer not carry outs bookkeeping. • To know existing money balance in petty cash, organizer only perform petty cash record that in character intern. • Record-keeping in public journal conducted by public cashier
Public Journal at imprest fund system by public cashier No. Remark
Balance sheet
1.
Pada waktu pembentukan dana kas kecil
Kas kecil Kas
2.
Pada saat pemegang kas kecil melakukan pembayaran
Tidak dijurnal
3.
Pada saat pemegang kas kecil menyerahkan bukti-bukti pengeluaran kepada pemegang kas umum untuk penggantian dana
Berbagai rekening xxxxxx yang didebet xxxxxx Kas -
4.
Dana kas kecil dianggap terlalu kecil dan Kas kecil perlu ditambah Kas Kas kecil
xxxxxx -
xxxxxx
Dana kas kecil dianggap terlalu besar dan dikurangi jumlahnya
xxxxxx -
xxxxxx
xxxxxx -
xxxxxx Penggantian dana dari kas umum
xxxxxx
ditambah
5.
Kas kecil dikurangi
Kas
Kas kecil
2. Fluctuation Fund System • Is a system where level of petty cash fund in accordance with expenditure and acceptance or petty cash addition. • Petty cash Organizer conducts record-keeping at petty-cash record for every expenditure and also for petty cash fund addition that will be made basis for diposting to general ledger estimates.
The record of fluctuation fund system on general balance sheet is as follow: No. Remark 1.
Balance sheet
Pada saat pembentukan dana kas Kas kecil Pengeluaranpengeluaran dari kecil Kas kas kecil
xxxxx -
xxxxx
2
Pada saat pemegang kas kecil melakukan pembayaran biaya
Biaya-biaya xxxxx Kas kecil -
xxxxx
3.
Pada saat menerima tambahan uang dari pemegang kas umum
Kas kecil Kas
xxxxx -
xxxxx
4.
Pada waktu kas kecil diisi kembali
Kas kecil Kas
xxxxx -
xxxxx
Pengisian kembali dana kas kecil
Example of petty cash book: Buku Kas Kecil Periode: Juni 2009
Tanggal
No. Bukti
Keterangan
No. Jumlah Perk
Saldo hari ini
26/6
KM 001 KK 001 KK 002 KK 003 KK 004 KK 005 KK 006 KK 007 KK 008 KK 009 KK 010 KK 011 KK 012
Pembentukan dana kas kecil Sapu, wipol, keramik, pel Alat tulis kantor Foto copy & HVS Ongkos angkut /Arman SPBU/ pengisian bensin Rekening telepon/ PT Telkom Rekening listrik/ PT PLN Rekening air/ PDAM Tinta Printer/ Gramedia SPBU/Pengisian Solar Snack rapat/ Toko Roti Anis Biaya transportasi/ Arman
410 411 411 412 412 413 414 414 411 412 415 412
Rp 3.500.000,00 Rp 3.200.000,00 Rp 2.900.000,00 Rp 2.700.000,00 Rp 2.600.000,00 Rp 2.450.000,00 Rp 1.950.000,00 Rp 1.650.000,00 Rp 1.450.000,00 Rp 1.150.000,00 Rp 1.000.000,00 Rp 700.000,00 Rp 600.000,00
Jumlah Sisa kas
Pengeluaran saat ini
2009 1/6 2/6 3/6 4/6 5/6 6/6 11/6 16/6 21/6
Rp 300.000,00 Rp 300.000,00 Rp 200.000,00 Rp 100.000,00 Rp 150.000,00 Rp 500.000,00 Rp 300.000,00 Rp 200.000,00 Rp 300.000,00 Rp 150.000,00 Rp 300.000,00 Rp 100.000,00 Rp 2.900.000,00 Rp 600.000,00
Recapitulation No. Perk
Nama Perkiraan
Jumlah
410 411 412 413 414 415
Keperluan kantor Peralatan kantor Biaya transportasi Biaya telepon Biaya listrik dan air Makanan dan minuman
Rp Rp Rp Rp Rp Rp
300.000,00 800.000,00 500.000,00 500.000,00 500.000,00 300.000,00
Rp 2.900.000,00
Disusun oleh: Diperiksa oleh: Disetujui oleh:
Count the petty cash physically
Small Cashier must justifies all usage and petty cash fund expenditures in each end of period. In cash computation in this physical is conducted by examiner and witnessed by two people or more and made official report of bank note computation
Example: Berita Acara Perhitungan Uang Kas PT KITA BAHAGIA Per 31 Maret 2009 _________________________________________________________________ Pengisian dana kas kecil Maret 2009 Jumlah penerimaan bulan Maret 2009 Jumlah pengeluaran bulan Maret 2009 Saldo kas kecil per 31 Januari 2009
Rp 5.000.000,00 Rp 2.650.000,00 + Rp 7.650.000,00 Rp 3.550.000,00 Rp 4.100.000,00
Example: Penghitungan uang kaas per 31 Maret 2009 menghasilkan jumlah sebagai berikut: I. Uang Kertas 20 lembar @ Rp 100.000,00 = Rp 2.000.000,00 7 lembar @ Rp 50.000,00 = Rp 350.000,00 40 lembar @ Rp 20.000,00 = Rp 800.000,00 50 lembar @ Rp 10.000,00 = Rp 500.000,00 30 lembar @ Rp 5.000,00 = Rp 150.000,00 100 lembar @ Rp 1.000,00 = Rp 100.000,00 + Rp 3.900.000,00 II. Uang Logam 70 keping @ Rp 1.000,00 = Rp 70.000,00 200 keping @ Rp 500,00 = Rp 100.000,00 100 keping @ Rp 200,00 = Rp 20.000,00 100 keping @ Rp 100,00 = Rp 10.000,00 + Rp 200.000,00 Saldo kas kecil per 31 Maret 2009 sama dengan uang kas yang dihitung pada tanggal tersebut. Jakarta, 31 Maret 2009 Akuntan Saksi Petugas Pemeriksa, ttd Nama jelas
1. Nama ...........ttd............... 2. Nama ...........ttd...............
Nama jelas
ttd
Calculate petty cash fund difference • If calculation of petty cash fund physical bigger than at that noted at petty-cash record then called cash overage • If slimmer calculation of petty cash fund physical is compared to that noted at petty-cash record called cash shortage
Difference between money amount according to book and amount existing in physical at petty cash fund can happen because : • Record-keeping Mistake • Existence of rounding of payment moment because fraction calculation small • Losed by mistake consequence when conduct transaction • There is fake money • Other Causes in common once not anticipated or ignorable
The record will be done at the end of the period: • For cash overage, considered as earnings and in balance report informed as the earnings of outside effort. • For cash shortage, considered as burden and in balance report informed as the burden of outside effort
Calculating the transfer in petty cash Petty cash fund Mutation is petty cash fund change that happened because expenditure or petty cash fund usage and also addition or petty cash fund recharging from public cash. Example : PT Lunaro pada bulan April 2009 mendapat pengisian untuk dana kas kecil sebesar Rp 4.000.000,00 April 2 : Dibeli materai dan perangko Rp 300.000,00 5 : Dibeli pembersih lantai, pembersih kamar mandi : pengharum ruangan Rp 200.000,00 7 : Dibayar biaya listrik Rp 500.000,00, biaya air Rp 250.000 : dan biaya telepon Rp 600.000,00 15 : Dibayar biaya iklan harian Kompas sebesar Rp 500.000,00 22 : Dibeli kertas HVS, tinta printer Rp 800.000,00 24 : Dibayar ongkos angkut barang Rp 100.000,00 27 : Dibeli bensin untuk kendaraan kantor Rp 200.000,00 30 : Dana kas kecil diisi kembali Diminta: a. Buatlah jurnal menurut metode sistem dana tetap dan tidak tetap! b. Pindahkan catatan dana kas kecil ke perkiraan kas kecil
Balance sheet according to Imprest Fund System Date 2009 April
Remark 1
Kas kecil Kas 30 Benda pos Suplai kantor Perlengkapan kantor Biaya listrik dan air Biaya telepon Biaya iklan Biaya transportasi Kas
Debet Rp 4.000.000,00
Kredit
Rp 4.000.000,00
Rp 300.000,00 Rp 800.000,00 Rp 200.000,00 Rp 750.000,00 Rp 600.000,00 Rp 500.000,00 Rp 300.000,00 Rp 3.450.000,00 Rp 7.450.000,00 Rp 7.450.000,00
Balance sheet according to fluctuation fund system Date 2009 April
1 2 5 7 15 22 24 27 30
Remark
Debet
Kas keci Kas Benda pos Kas kecil Perlengkapan kantor Kas kecil Biaya listrik dan air Biaya telepon Kas kecil Biaya iklan Kas kecil Suplai kantor Kas kecil Biaya transportasi Kas kecil Biaya transportasi Kas kecil Kas kecil Kas
Rp 4.000.000,00
Kredit Rp 4.000.000,00
Rp
300.000,00
Rp
300.000,00
Rp
200.000,00
Rp
200.000,00
Rp Rp
750.000,00 600.000,00
Rp 1.350.000,00
Rp
500.000,00
Rp
500.000,00
Rp
800.000,00
Rp
800.000,00
Rp
100.000,00
Rp
100.000,00
Rp
200.000,00
Rp
200.000,00
Rp 3.450.000,00
Rp 3.450.000,00
The record of petty cash is transfer to assumption of petty cash Tanggal
2009 April
Keterangan
1 2 5 7 15 22 24 27 30
Pembentukan dana Benda pos Perlengkapan kantor Biaya listrik dan air Biaya telepon Biaya iklan Suplai kantor Biaya transportasi Biaya transportasi Pengisian kembali
Debet (Rp)
4.000.000 3.450.000
Kredit (Rp)
300.000 200.000 750.000 600.000 500.000 800.000 100.000 200.000 -
Saldo Debet (Rp)
Kredit (Rp)
4.000.000 3.700.000 3.500.000 2.750.000 2.150.000 1.650.000 850.000 750.000 550.000 4.000.000
-
Arrange the transfer of petty cash According to the record of petty cash book, cashie who hold cash arrange the report of transfer of petty cash as follows: Petty cash fund Beginning balance Rp xxxxxx Refill of the petty cash fund Rp xxxxxxx + Rp xxxxxxx Amount of petty cash fund expenditure Rp xxxxxxx Total Rp xxxxxxx
Example: PT Roluji menyelenggarakan kas kecil untuk pengeluaran-pengeluaran yang relatif kecil. Adapun transaksi yang terjadi selama bulan Juni 2009 adalah: Juni 1 : Pembentukan dana kas kecil Rp 5.000.000,00 2 : Dibeli amplop, lem, isi stapler, Rp 100.000,00 5 : Dibeli kain pel, wipol, pengharum ruangan, pembersih lantai Rp 400.000,00 7 : Dibeli materai Rp 300.000,00 11: Dibayar biaya listrik Rp 550.000,00 biaya air Rp 250.000,00 12: Dibayar biaya telepon Rp 500.000,00 15 : Dibayar biaya iklan sebesar Rp 450.000,00 16 : Dibeli kertas HVS, tinta printer sebesar Rp 500.000,00 17 : Dibayar ongkos angkut barang dagangan yang dibeli sebesar Rp 200.000,00 18 : Dibayaar ongkos taxi sebesar Rp 150.000,00 20: Pembelian bensin untuk kendaraan kantor Rp 200.000,00 25: Dibayar untuk fotokopi dan jilid laporan sebesar Rp 350.000,00 30: Dana kas kecil diisi kembali Diminta: 1. Catatlah ke dalam buku kas kecil dengan metode dana tetap! 2. Buatlah laporan mutasi dana kas kecil!
Answer: 1. Petty cash Period - June 2009 Tanggal
2009 Juni
No. buk ti
1 2 5 7 11 12 15 16 17 18 20 25
Remark
Penerima an
Pengeluar an
Rekening yang didebet Suplai kantor
Listrik dan air
Serba-serbi Perkira an
Jumlah
Rp,00 100.000 400.000 300.000 800.000 500.000 450.000 500.000 200.000 150.000 200.000 350.000
Rp.00 100.000 350.000
Rp,00 800.000 -
Rp,00 Perl.Kntr Bnd pos B. Telep B. Iklan Perl.Kntr B.Transp B.Transp BBM -
Rp,00 400.000 300.000 500.000 450.000 500.000 200.000 150.000 200.000 -
Jumlah
3.950.000
450.000
800.000
Saldo kas kecil
1.050.000
Pembentukan dana kas kecil Beli amplop, lem, isi stapler Beli perlengkapan kebersihan Beli materai Biaya listrik dan air Biaya telepon Biaya iklan Beli perlengkapan kantor Ongkos angkut barang dagangan Ongkos taxi Beli bensin Fotokopi dan jilid
jumlah
Rp,00 5.000.000 -
5.000.000
5.000.000
2.700.000
answer: 2. transfer report of petty cash PT ROLUJI Laporan Mutasi Dana Kas Kecil Per 30 Juni 2009 ------------------------------------------------------------------------------Saldo per 1 Juni 2009 Rp 5.000.000,00 Pengisian kas kecil Rp 3.950.000,00 + Rp 8.950.000,00 Jumlah pengeluaran Rp 3.950.000,00 Saldo per 30 Juni 2009 Rp 5.000.000,00
Evidence of using the petty cash Petty-cash record is made for small tool of cash inflow observation in order to prevent deviation Based on note at petty-cash record, small cashier cashier compiles report of petty cash fund mutation