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  • Deskripsi Imprest Fund Method Fluctuation Method

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    Mas Abi
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    The document describes and compares the imprest fund method and fluctuation method for managing a petty cash fund. Under the imprest fund method, a fixed amount is maintained in the petty cash fund and expenses are not recorded until replenishment. Under the fluctuation method, expenses are recorded as they occur and reduce the petty cash balance, with replenishment returning it to the fixed amount. The document provides a month-long example of transactions under each method and notes the ending balances.

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    The document describes and compares the imprest fund method and fluctuation method for managing a petty cash fund. Under the imprest fund method, a fixed amount is maintained in the petty cash fund and expenses are not recorded until replenishment. Under the fluctuation method, expenses are recorded as they occur and reduce the petty cash balance, with replenishment returning it to the fixed amount. The document provides a month-long example of transactions under each method and notes the ending balances.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    4 views2 pages

    Deskripsi Imprest Fund Method Fluctuation Method

    Uploaded by

    Mas Abi
    The document describes and compares the imprest fund method and fluctuation method for managing a petty cash fund. Under the imprest fund method, a fixed amount is maintained in the petty cash fund and expenses are not recorded until replenishment. Under the fluctuation method, expenses are recorded as they occur and reduce the petty cash balance, with replenishment returning it to the fixed amount. The document provides a month-long example of transactions under each method and notes the ending balances.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    1.

    Deskripsi Imprest fund method Fluctuation method

    Tgl 1 Maret 2012 Petty Cash Rp 500.000 Petty Cash Rp 500.000


    Dibuat kas kecil Cash Rp 500.000 Cash Rp 500.000

    Tgl 3 Maret 2012 No entry Utilities Expense Rp 85.000


    Bayar rekening telpon Rp 85.000 Petty Cash Rp 85.000

    Tgl 5 Maret 2012 No entry Utilities Expense Rp 75.000


    Bayar rekening pam Rp75.000 Petty Cash Rp 75.000

    Tgl 8 Maret 2012 No entry Miscellaneous Exp Rp 60.000


    Bayar biaya rapat Rp 60.000 Petty Cash Rp 60.000

    Tgl 9 Maret 2012 No entry Supplies Exp Rp 30.000


    Beli materai Rp 30.000 Petty Cash Rp 30.000

    Tgl 10 Maret 2012 No entry Wages Exp Rp 60.000


    Bayar upah Rp 60.000 Petty cash Rp 60.000

    Tgl 11 Maret 2012 No entry Miscellaneous Exp Rp 80.000


    Bayar biaya reparasi mobil Rp 80.000 Petty Cash Rp 80.000

    Tgl 13 Maret 2012 No entry Miscellaneous Exp Rp 35.000


    Bayar langganan surat kabar Rp 35.000 Petty Cash Rp 35.000

    Pengisian kembali Wages Exp. Rp 60.000 Petty Cash Rp 425.000


    Supplies Exp. Rp 30.000 Cash Rp 425.000
    Utilities Exp. Rp 160.000
    Misscell Exp. Rp 175.000
    Cash Rp 425.000

    Tgl 15 Maret 2012 No entry Utilities Exp. Rp 95.000


    Bayar listrik Rp 95.000 Petty Cash Rp 95.000

    Tgl 17 Maret 2012 No entry Supplies Exp. Rp 85.000


    Membeli perlengkapan toko Rp 85.000 Petty Cash Rp 85.000

    Tgl 20 Maret 2012 No entry Supplies Exp. Rp 75.000


    Membeli perlengkapan kantor Rp 75.000 Petty Cash Rp 75.000

    Tgl 23 Maret 2012 No entry Wages Exp. Rp 80.000


    Bayar upah Rp 80.000 Petty Cash Rp 80.000
    Tgl 26 Maret 2012 No entry Miscellaneous Exp. Rp 60.000
    Bayar biaya rapat Rp 60.000 Petty Cash Rp 60.000

    Pengisian kembali Wages Exp. Rp 80.000 Petty Cash Rp 395.000


    Supplies Exp. Rp 160.000 Cash Rp 395.000
    Utilities Exp. Rp 95.000
    Misscell Exp. Rp 60.000
    Petty Cash Rp 395.000

    Tgl 31 Maret 2012 Wages Exp. Rp 80.000 Tidak mengadjusment


    Supplies Exp. Rp 160.000
    Utilities Exp. Rp 95.000
    Misscell Exp. Rp 60.000
    Petty Cash Rp 395.000

    Tgl 1 April 2012 Petty Cash Rp 395.000 Tidak mereverse


    Wages Exp. Rp 80.000
    Supplies Exp. Rp 160.000
    Utilities Exp. Rp 95.000
    Misscell Exp. Rp 60.000

    Tgl 2 April 2012 No entry Supplies Exp. Rp 70.000


    Beli perlengkapan toko Rp 70.000 Petty Cash Rp 70.000

    2. a)

    Penambahan saldo Petty Cash Rp 250.000 Petty Cash Rp 250.000


    Petty Cash Cash Rp 250.000 Cash Rp 250.000

    b)

    Pengurangan saldo Cash Rp 100.000 Cash Rp 100.000


    Petty Cash Petty Cash Rp 100.000 Petty Cash Rp 100.000

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