Dokumen Dana Kas Kecil

Petty Cash is the correct answer because it refers to a small amount of cash that a company sets aside to pay for small expenses that would be inefficient to pay with a check. It is used for day-to-day expenses such as office supplies, postage, or minor repairs. Petty Cash helps to streamline the payment process for small expenses and allows for better control and accountability of company funds.

Dana kas kecil adalah dana yang digunakan untuk membiayai transaksi-transaksi kecil dalam perusahaan. Pembelian perlengkapan kantor termasuk dalam kategori transaksi kecil yang dapat dibiayai menggunakan dana kas kecil.

The explanation for the correct answer, Fluctuating Fund System, is that this system allows for the petty cash fund to fluctuate and change over time. The amount of the petty cash fund is not predetermined and can vary based on the needs of the business. This system does not require the replacement of the exact amount used in the petty cash record, as the fund can be adjusted to reflect the actual expenses incurred.

The reason why a company provides a small cash fund is because it is effective, efficient, practical, and can be monitored. This means that having a small amount of cash readily available allows for quick and easy transactions, reduces the need for extensive paperwork or approvals, and can be easily tracked and monitored for accountability and transparency.

The correct answer is "Bersifat relative kecil" because the statement "Fungsi kas kecil adalah untuk membayar pengeluaran" suggests that the function of petty cash is to pay for small expenses. Therefore, it can be inferred that petty cash is relatively small in amount.

The given question is asking for the term used when there is a difference between the cash balance according to the records and the actual physical count of cash, and the physical count is greater than the recorded amount. This is referred to as "cash overage."

The correct answer is Imprest Fund System. This system refers to the management of a small cash fund where the balance is always kept constant. In this system, a fixed amount of money is allocated for daily expenses and any excess or shortage is adjusted to maintain the initial balance. This system is commonly used for petty cash management to ensure accountability and control over small cash transactions.

The correct answer is "Permintaan Pengisian Kembali Kas Kecil" because the document mentioned is created by the petty cash holder to request a refill of the petty cash from the Finance Department. Therefore, it is logical to name the document as a "Permintaan Pengisian Kembali Kas Kecil" or a request for a refill of the petty cash.

The correct answer is "Keuangan". The explanation for this answer is that the small cash fund is formed based on the decision letter from the head of the finance department. This suggests that the finance department is responsible for managing and distributing the small cash fund to staff members in order to provide optimal service to customers.

The correct answer is Imprest Fund Method. The Imprest Fund Method is a system of maintaining a petty cash fund where a fixed amount of money is set aside for periodic use. When the petty cash fund is replenished, the amount should be equal to the amount of cash spent. This method ensures that the petty cash fund remains at a constant level and helps to prevent any misuse or misappropriation of funds.

A cash transaction refers to any financial activity that involves the receipt or expenditure of physical currency. It includes any exchange of money for goods or services, as well as any payments made in cash. This term is used to describe all transactions that involve the use of physical money rather than electronic forms of payment.

The correct answer is "Tidak adanya pengendalian intern langsung dari top manager". This is because the other factors mentioned (salah pembayaran, salah pencatatan, salah perhitungan, tidak adanya pengembalian uang) can all contribute to a difference in the petty cash balance. However, the lack of direct internal control from top management would not directly cause a difference in the petty cash balance.

Inspeksi mendadak terhadap penggunaan dana kas kecil suatu perusahaan umumnya dilakukan oleh auditor internal. Auditor internal bertanggung jawab untuk melakukan pemeriksaan dan evaluasi terhadap keuangan dan operasional perusahaan. Dalam hal ini, auditor internal akan melakukan pemeriksaan terhadap penggunaan dana kas kecil untuk memastikan bahwa pengeluaran tersebut sesuai dengan kebijakan dan prosedur perusahaan serta tidak ada penyalahgunaan dana yang terjadi.

The correct answer is "Kas Umum" because mutasi dana kas kecil occurs due to the inflow and outflow of funds from the general cash account.

The correct answer is "Jurnal Kas Kecil". Petty cash record refers to the journal where small cash transactions are recorded. This journal is used to keep track of small expenses that are not recorded in the general ledger. It helps in maintaining proper documentation and accountability for petty cash expenditures.

The correct answer is "Uang Logam" because small cash balances include coins, which are physical currency that can be used for small transactions. Wesel, cek, simpanan giro, and simpanan deposito are not considered as small cash balances because they are not physical currency and may have different restrictions or purposes.

The document mentioned in the question is needed when the cashier issues cash from the petty cash fund and when replenishing the petty cash fund. This document is known as "Bukti Kas Keluar" which translates to "Proof of Cash Out" in English.

The correct answer is "Bukti pengeluaran kas" because this document serves as evidence or proof of the cash disbursement made by the petty cash user. It includes details such as the date, amount, purpose, and recipient of the cash disbursement, which can be used for record-keeping, auditing, and reconciling petty cash transactions.

The ideal balance of a petty cash fund can be calculated by subtracting the total expenses from the initial balance and then adding the amount of cash replenished. This formula takes into account both the initial balance and any additional cash added to the fund, while subtracting the total expenses incurred.

The correct answer is "Jurnal Pengeluaran Kas". The jurnal pengeluaran kas is a tool used to record and track the cash expenditures. It helps in keeping a systematic record of all the cash outflows, which is essential for managing the small cash fund effectively. By maintaining a jurnal pengeluaran kas, the organization can easily monitor and control its cash expenses, ensuring transparency and accountability in the financial management process.

In the fixed fund method, small cash expenditures are not recorded in the journal. Instead, replenishments are recorded based on the supporting documents of the transactions. This means that when replenishing the cash, the debit entry is made based on the supporting documents of the transactions, such as receipts or invoices. This ensures that the cash disbursements are properly documented and accounted for.

In the fixed fund method, the small cash fund disbursements are not recorded in the journal. Instead, the petty cashbook serves as an internal record for the cashier to track the disbursements. This allows for a simplified and efficient method of managing small cash transactions without the need for detailed journal entries.

Kas kecil disediakan untuk membayar berbagai kepentingan yang jumlahnya kecil. Pembayaran utang bukanlah tujuan pembentukan kas kecil, karena pembayaran utang biasanya melibatkan jumlah yang lebih besar dan tidak termasuk dalam kategori pembayaran yang kecil.

Bagian kasir adalah unit organisasi yang bertanggung jawab untuk menerima surat keputusan pembentukan dana kas kecil dari kepala Bagian Keuangan. Bagian kasir bertugas untuk mengelola dan mengontrol dana kas kecil serta melakukan transaksi keuangan sehari-hari seperti penerimaan dan pengeluaran uang tunai.

When a petty cash fund is established, the petty cash increases and the general cash decreases by the amount of the petty cash fund in order to maintain the initial balance.

Ketika melakukan perhitungan kas kecil secara fisik, laporan yang harus dibuat adalah Berita Acara Perhitungan Kas. Laporan ini berfungsi untuk mencatat hasil perhitungan kas kecil secara fisik, termasuk jumlah uang yang ada, jumlah uang masuk, jumlah uang keluar, serta selisih antara jumlah uang yang seharusnya ada dengan jumlah uang yang sebenarnya ada. Laporan ini penting untuk memastikan keakuratan dan keabsahan transaksi kas kecil yang dilakukan.

The statement "Penyediaan dana kas kecil meningkatkan pemasukan perusahaan" (The provision of petty cash increases company revenue) is unrelated to the internal control of petty cash. Internal control of petty cash focuses on the proper management and monitoring of cash disbursements, such as having a designated officer managing the petty cash, using vouchers for every expenditure, conducting periodic audits, and authorizing the use and replenishment of petty cash by competent officials. The statement about increasing company revenue does not address the control measures for managing petty cash.

The given correct answer is "Permintaan Bukti Kas Keluar". This document is used by the user of petty cash funds to request money from the petty cash holder. On the other hand, for the petty cash holder, it serves as proof of financing petty cash funds to the user of petty cash. Therefore, "Permintaan Bukti Kas Keluar" accurately describes the purpose and function of this document.

The statement that is incorrect is that the balance of petty cash does not have to be the same in every accounting period. In the imprest fund system, the balance of petty cash should always be the same in each period. However, in the fluctuating fund system, the amount of cash replenishment does not have to be the same as the amount of cash disbursement. The physical counting and recording of petty cash should be done by the same department.

Jika terjadi kelebihan kas, kas harus dikredit. Jika terjadi kelebihan kas, artinya jumlah saldo akhir dana kas kecil lebih besar dari yang seharusnya. Dalam hal ini, kelebihan kas harus dikreditkan karena merupakan pendapatan yang tidak terduga atau tidak seharusnya ada. Dengan mengkreditkan kas, akan terjadi peningkatan pada sisi kredit dalam neraca keuangan.