Minggu, 04 November 2012

Kas Kecil (Petty Cash)



Pengeluaran kas didalam prakteknya, tidak semua dapat dilakukan dengan menggunakan cek, karena untuk pengeluaran yang jumlahnya relatif kecil, sangat tidak efektif bila dilakukan dengan menggunakan cek. Untuk itu perusahaan biasanya membentuk suatu dana khusus yang disebut dengan dana kas kecil ( Petty Cash Fund ).

Karakteristik Dasar dari Kas Kecil

1) Jumlahnya dibatasi tidak lebih atau tidak kurang dari suatu jumlah tertentu yang telah ditentukan oleh manajemen perusahaan. Tentunya masing-masing perusahaan menetapkan jumlah yang berbeda sesuai dengan sekala operasional perusahaan (biasanya antara Rp 500,000,- sampai dengan Rp 5,000,000,- )

2) Dipergunakan untuk mendanai transaksi kecil yang sifatnya rutin setiap hari

3) Disimpan di tempat khusus, entah itu dengan kotak kecil, yang biasa disebut dengan petty cash box atau di dalam sebuah amplop.

4) Ditangani atau dipegang oleh petugas keuangan di tingkatan pemula (Junior Cashier).


Prosedur Kas Kecil
Terlepas dari material atau tidaknya nilai dari kas kecil, kas kecil memiliki pernana yang penting di dalam operasional perusahaan. Transaksi-transaksi kecil terjadi setiap hari mulai sejak awal jam operasional perusahan dipagi hari sampai akhir jam operasional di sore atau malam hari.

Untuk itu, perusahan hendaklah melakukan pengelolaan kas kecil secara baik. Prosedur kas kecil mutlak diperlukan. Tidak ada alas an bagi perusahaan untuk tidak melakukan pengelolaan. Pengelolaan yang tidak memadai atau cenderung buruk akan kas kecil, dapat mengganggu kelancaran operasional perusahaan. Dapat dibayangkan jika suatu ketika perusahaan kehabisan kas kecil, akan ada banyak pembelian kecil yang tidak dapat dilakukan dengan cepat.

Dalam mengelola dana kas kecil ada dua metode yang bisa digunakan yaitu Imprest Fund Method dan Fluctuation Method.

a. Imprest Fund Method
Pada sistem Imprest Fund, Baridwan ( 1992 ) mendefinisikan : ”Didalam sistem ini jumlah dana dalam rekening kas kecil selalu tetap, yaitu sebesar cek yang diserahkan kepada kasir kas kecil untuk untuk membentuk dana kas kecil ”
Berdasarkan penjelasan di atas maka dapat diperjelas bahwa pada sistem Imprest Fund jumlah dana kas kecil selalu konstan dan tidak berubah-ubah. Biasanya kas kecil ini diisi dengan sejumlash uang yang telah ditetapkan untuk keperluan pembayarn-pembayaran selama jangka waktu tertentu, misalnya satu minggu, dua minggu, ataupun sebulan. Bilamana jangka waktunya telah habis dan jumlah uang dalam kas kecil pun telah menipis, maka kas kecil diisi kembali dengan menarik dana dari kas besar sampai dengan jumlah dana yang telah ditetapkan besarnya. Untuk setiap pengisian kembali dana kas kecil, pemegagang kas kecil selalu melampirkan kas kecil serta bukti-bukti pendukungnya.
Walaupun secara teoritis ada dua sistem penggelolaan deana kas kecil, tetapi dalam kenyataanya hampir semua perusahaan yang telah membentuk dana kas, mengelolanya dengan sistem imprest dengan alasan untuk mempermudah pengawasan.
Dari penjelasan tersebut maka jelaslah bahwa dana kas kecil yang dikelola dengan sistem Imprest Fund menghasilkan beberapa keuntungan bagi pihak perusahaan yaitu untuk mempermudah pengawasan, perhitungan dan pertaggung jawaban (Accountabilities).


b. Fluctuation Method
Menurut Baridwan ( 1992 ) Fluctuation Method dikatakan ” Dalam sistem fluktuasi saldo rekening kas kecil tetap, tetapi berfluktuasi sesuai dengan jumlah pengisisan kembali dan pengeluran- pengeluaran dari kas kecil ”.
Dari definisi diatas maka dapat kita ambil kesimpulan bahwa Fluctuation Method merupakan suatu sistem penggeloalaan dana kas kecil yang saldo rekeningnya tidak tetap dan tergantung pada besar kecilnya pengeluaran yang terjadi untuk periode tertentu, misalnya dalam waktu dua minggu, sebulan dan sebagainya.
Pada sistem ini rekening kas kecil yang diselenggarakan harus menunjukkan saldo pada setiap saat sebesar jumlah dana kas kecil yang ada ditangan pemegang dana kas kecil.

Contoh Soal dan Penyelesaiannya
CONTOH SOAL :
PR 8-2A
1.       Hallihan Company completed the following selected transactions during June 2010 :
June 1.                  Established a petty cash fund of $500.
June 12.               The cash sales for the day, according to the cash register records, totaled $13,115. The actual cash received from cash sales was $13,129.
June 30.               Petty cash on hand was $38. Replenished the petty cahs fund for the following disbursements, each evidenced by a petty cash receipt :
                                June 2. Store supplies, $55
                                June 10. Express charges on merchandise purchased, $80 (merchandise Inventory).
                                June 14. Office Supplies, $35.
                                June 15. Office supplies, $40.
                                June 18. Postage stamps, $42 (office supplies).
                                June 20. Repair to fax, $100 (Miscellaneous Administrative Expense).
                                June 21. Repair to office door lock, $35 (Miscellaneous Administrative Expense).
                                June 22. Postage due on special delievery letter, $27 (Miscellaneous Adm Expense).
                                June 28. Express charges on merchandise purchased, $40 (Merchandise Inventory).
June 30.               The cash sales for the day, according to the cash register records, totaled $16.850. The actual cash received from cash sales was $16,833.
June 30.               Increased the petty cash fund by $125.
Instruction :
Journalize the transactions.
Imprest Method
June 01.               Petty cash                                                                           $    500
                                                                Cash                                                                                                      $    500
June 12.               Cash                                                                                      $13,129
                                                                Cash over                                                                                            $       14
                                                                Sales                                                                                                      $13,115

June 30.               Store supplies                                                                   $       55
                                Merchandise inventory                                                 $      120
                                Office supplies                                                                  $       117
                                Miscellaneous administrative exp                            $       162
                                Cash short                                                           $           8
                                                                Cash                                                                                                      $      462
June 30.               Cash                                                                                      $16,833
                                Cash short                                                                           $       17
                                                                Sales                                                                                                      $16,850
June 30.               Petty cash                                                                           $      125
                                                                Cash                                                                                                      $     125 

Fluctuative Method
June 01.               Petty cash                                                                           $    500
                                                                Cash                                                                                                      $    500
June 02.               Store supplies                                                                   $       55
                                                                Petty cash                                                                                           $       55
June 10.               Merchandise inventory                                                 $       80
                                                                Petty cash                                                                                           $        80
June 12.               Cash                                                                                      $13,129
                                                                Cash  over                                                                           $       14
                                                                Sales                                                                                                      $13,115
June 14.               Office supplies                                                                  $       35
                                                                Petty cash                                                                                           $        35
June 15.               Office supplies                                                                  $       40 
                                                                Petty cash                                                                                           $         40
June 18.               Office supplies                                                                  $       42
                                                                Petty cash                                                                                           $        42
June 20.               Miscellaneous administrative exp                            $      100
                                                                Petty cash                                                                                           $     100
June 21.               Miscellaneous administrative exp                            $        35
                                                                Petty cash                                                                                           $       35
June 22.               Miscellaneous administrative exp                            $        27
                                                                Petty cash                                                                                           $       27
June 28.               Merchandise inventory                                                 $        40
                                                                Petty cash                                                                                           $       40
June 30.               Cash short                                                                           $         8
                                                                Petty cash                                                                                           $         8
June 30.               Petty cash                                                                           $      462
                                                                Cash                                                                                                      $      462
June 30.               Cash                                                                                      $16,833
                                Cash short                                                                           $       17
                                                                Sales                                                                                                      $16,850
June 30.               Petty cash                                                                           $      125
                                                                Cash                                                                                                      $     125 



PR 8-2B
1.       Padilla’s Restoration Company completed the following selected transactions during March 2010:
Mar 1.                   Established  a petty cash fund of $800.
Mar 10.                 The cash sales for the day, according to the cash register records, totaled $11,368. The actual cash received from cash sales was $11,375.
Mar 31.                 Petty cash on hand was $193. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:
                Mar 3. Store supplies, $275.
                Mar 7. Express charges on merchandise sold, $120 (Delivery Expense).
                 Mar 9. Office supplies,$18.
                Mar 13. Office supplies, $13.
                Mar 19. Postage stamps, $9(Office Supplies).
                Mar 21. Repair to office file cabinet lock, $40 (Miscellaneous Administrative Expense).
Mar 22. Postage due on special delivery letter, $18 (Miscellaneous Adm Expense).
Mar 24. Express charges on merchandise sold, $90 (Delivery Expense).
Mar 30. Office supplies, $16.
Mar 31.                 The cash sales for the day, according to the cash register records, totaled $14,690. The actual cash received from cash sales was $14,675.
Mar 31.                 Decreased the petty cash fund by $50.
Instructions
Journalize the transactions.
Imprest Method
Mar 01.                 Petty cash                                                                           $    800
                                                                Cash                                                                                                      $    800
Mar 10.                 Cash                                                                                      $11,375
                                                                Cash over                                                                                            $         7
                                                                Sales                                                                                                      $11,368

Mar 31.                 Store supplies                                                                   $      275
                                Delievery expense                                                          $      210
                                Office supplies                                                                  $        56
                                Miscellaneous administrative exp                            $        58
                                Cash short                                                                           $          8
                                                                Cash                                                                                                      $      607
Mar 31.                 Cash                                                                                      $14,675
                                Cash short                                                                           $       15
                                                                Sales                                                                                                      $14,690
Mar 30.                 Cash                                                                                      $        50
                                                                Petty Cash                                                                                          $       50

Fluctuative Method
Mar 01.                 Petty cash                                                                           $    800
                                                                Cash                                                                                                      $    800
Mar 03.                 Store supplies                                                                   $      275
                                                                Petty cash                                                                                           $      275
Mar 07.                 Delievery expense                                                          $      120
                                                                Petty cash                                                                                           $     120
Mar 09.                 Office supplies                                                                  $        18
                                                Petty cash                                                                                                           $       18
Mar 10.                 Cash                                                                                      $11,375
                                                                Cash over                                                                                            $         7
                                                                Sales                                                                                                      $11,368
Mar 13.                 Office supplies                                                                  $        13
                                                Petty cash                                                                                                           $       13
Mar 19.                 Office supplies                                                                  $          9
                                                Petty cash                                                                                                           $         9
Mar 21.                 Miscellaneous administrative exp                            $        40
                                                Petty cash                                                                                                           $       40
Mar 22.                 Miscellaneous administrative exp                            $        18
                                                Petty cash                                                                                                           $       18
Mar 24.                 Delievery expense                                                          $        90
                                                Petty cash                                                                                                           $       90
Mar 30.                 Office supplies                                                                  $        16
                                                Petty cash                                                                                                           $       16
Mar 31.                 Cash short                                                                           $          8
                                                Petty cash                                                                                                           $         8
Mar 31.                 Petty cash                                                                           $      607
                                                                Cash                                                                                                      $      607
Mar 31.                 Cash                                                                                      $14,675
                                Cash short                                                                           $       15
                                                                Sales                                                                                                      $14,690
Mar 31.                 Cash                                                                                      $        50
                                                                Petty Cash                                                                                          $       50

Sumber :

Tidak ada komentar:

Posting Komentar

GUNADARMA UNIVERSITY