PT.

X
Patty Cash
Imprest Fund Syatem
In Rupiah
Date Description Debit Credit
March, 1 Patty Cash 500,000
2012 Cash 500,000
3 No entries - -
5 No Entries - -
8 No Entries - -
9 No Entries - -
10 No Entries - -
11 No Entries - --
13 No Entries -
13 Phone Expense 85,000
Water Expense 75,000
Meeting Cost 60,000
Duty Stamp 30,000
Salary Cost 60,000
Car Service 80,000
Newspaper Subscription 35,000
Cash - 425,000
15 No Entries - -
17 No entries - -
20 No Entries - -
23 No Entries - -
26 No Entries - -
31 Adjusting Journal (end periode)
Electricity Cost 95,000
Store Equiptment 85,000
Office Equiptment 75,000
Salary Cost 80,000
Meeting Cost 60,000
Patty Cash 395,000
Apr-12 1 Reverse Journal
Patty Cash 395,000
Electricity Cost 95,000
Store Equiptment 85,000
Office Equiptment 75,000
 Salary Cost 80,000
Meeting Cost 60,000
2 No Entries
2 Electricity Cost 95,000
Store Equiptment 85,000
Office Equiptment 75,000
Salary Cost 80,000
Meeting Cost 60,000
Store Equiptment 70,000
cash 465,000
balance 2,180,000 2,180,000

2) Apabila pengisian saldo patty cash ditambah menjadi 750000

Patty Cash
Imprest Fund Syatem
In Rupiah
Date Description Debit Credit
March, 1 Patty Cash 750,000
2012 Cash 750,000
3 No entries - -
5 No Entries - -
8 No Entries - -
9 No Entries - -
10 No Entries - -
11 No Entries - --
13 No Entries -
15 No Entries
17 No Entries
13 Phone Expense 85,000
Water Expense 75,000
Meeting Cost 60,000
Duty Stamp 30,000
Salary Cost 60,000
Car Service 80,000
Newspaper Subscription 35,000
Electricity Cost 95,000
Store Equiptment 85,000
 - 605,000
20 No Entries - -
23 No Entries - -
26 No Entries - -
31 Adjusting Journal (end periode)
Office Equiptment 75,000
Salary Cost 80,000
Meeting Cost 60,000
Patty Cash 215,000
Apr-12 1 Reverse Journal
Patty Cash 215,000
Office Equiptment 75,000
Salary Cost 80,000
Meeting Cost 60,000
2 No Entries
Office Equiptment 75,000
Salary Cost 80,000
Meeting Cost 60,000
Store Equiptment 70,000
cash 285,000
balance 2,070,000 2,070,000

Apabila saldo pengisian kembali berkurang menjadi 400000

Patty Cash
Imprest Fund Syatem
In Rupiah
Date Description Debit Credit
March, 1 Patty Cash 400,000
2012 Cash 400,000
3 No entries - -
5 No Entries - -
8 No Entries - -
9 No Entries - -
9 Phone Expense 85,000
Water Expense 75,000
Meeting Cost 60,000
Duty Stamp 30,000
Cash - 250,000
10 No Entries
11 No Entries
 13 No Entries
15 No Entries - -
17 No entries - -
17 Salary Cost 60,000
Car Service 80,000
Newspaper Subscription 35,000
Electricity Cost 95,000
Store Equiptment 85,000
Cash 355,000
20 No entries
23 No entries
26 No entries
31 Adjusting Journal (end periode)
Office Equiptment 75,000
Salary Cost 80,000
Meeting Cost 60,000
Patty Cash 215,000
Apr-12 1 Reverse Journal
Patty Cash 215,000
Office Equiptment 75,000
Salary Cost 80,000
Meeting Cost 60,000
2 No Entries
Office Equiptment 75,000
Salary Cost 80,000
Meeting Cost 60,000
Store Equiptment 70,000
cash 285,000
balance 1,720,000 1,720,000
 PT.X
Patty Cash
Fluctuation Fund Syatem
In Rupiah
Date Description Debit
March, 1 Patty Cash 500,000
2012 Cash
3 Phone Expense 85,000
Patty Cash -
5 Water Expense 75,000
Patty Cash -
8 Meeting Cost 60,000
Patty Cash -
9 Duty Stamp 30,000
Patty Cash -
10 Salary Cost 60,000
Patty Cash
11 Car Service 80,000
Patty Cash
13 Newspaper Subscription 35,000
Patty Cash
13 Patty Cash 425,000
Cash -
15 Electricity Cost 95,000
Patty Cash
17 Store Equiptment 85,000
Patty Cash
20 Office Equiptment 75,000
Patty Cash
23 Salary Cost 80,000
Patty Cash
26 Meeting Cost 60,000
Patty Cash
31 No Adjusting Journal
Apr-12 1 No reverse Journal
2 Store Equiptment 70,000
Patty Cash
2 Patty Cash 465,000
Cash
 Balance 2,280,000

PT.X
Patty Cash
Fluctuation Fund Syatem
In Rupiah
Date Description Debit
March, 1 Patty Cash 750,000
2012 Cash
3 Phone Expense 85,000
Patty Cash -
5 Water Expense 75,000
Patty Cash -
8 Meeting Cost 60,000
Patty Cash -
9 Duty Stamp 30,000
Patty Cash -
10 Salary Cost 60,000
Patty Cash
11 Car Service 80,000
Patty Cash
13 Newspaper Subscription 35,000
Patty Cash
15 Electricity Cost 95,000
Patty Cash
17 Store Equiptment 85,000
 Patty Cash
17 Patty Cash 605,000
Cash
20 Office Equiptment 75,000
Patty Cash
23 Salary Cost 80,000
Patty Cash
26 Meeting Cost 60,000
Patty Cash
31 No Adjusting Journal
Apr-12 1 No reverse Journal
2 Store Equiptment 70,000
Patty Cash
2 Patty Cash 285,000
Cash
Balance 2,530,000

PT.X
Patty Cash
Fluctuation Fund Syatem
In Rupiah
Date Description Debit
March, 1 Patty Cash 400,000
2012 Cash
3 Phone Expense 85,000
Patty Cash -
5 Water Expense 75,000
Patty Cash -
8 Meeting Cost 60,000
Patty Cash -
9 Duty Stamp 30,000
Patty Cash -
9 Paty cash 250,000
Cash
 10 Salary Cost 60,000
Patty Cash
11 Car Service 80,000
Patty Cash
13 Newspaper Subscription 35,000
Patty Cash
13 Patty Cash 425,000
Cash -
15 Electricity Cost 95,000
Patty Cash
17 Store Equiptment 85,000
Patty Cash
17 Patty Cash 780,000
Cash
20 Office Equiptment 75,000
Patty Cash
23 Salary Cost 80,000
Apr-12 Patty Cash
26 Meeting Cost 60,000
Patty Cash
31 No Adjusting Journal
1 No reverse Journal
2 Store Equiptment 70,000
Patty Cash
2 Patty Cash 285,000
Cash
Balance 3,030,000
 Credit

500,000
-
85,000
-
75,000
-
60,000

30,000

60,000

80,000

35,000

425,000

95,000

85,000

75,000

80,000

60,000

70,000

465,000
 2,280,000

Credit

750,000
-
85,000
-
75,000
-
60,000

30,000

60,000

80,000

35,000

95,000
 85,000

605,000

75,000

80,000

60,000

70,000

285,000
2,530,000

Credit

400,000
-
85,000
-
75,000
-
60,000

30,000

250,000
 60,000

80,000

35,000

425,000

95,000

85,000

780,000

75,000

80,000

60,000

70,000

285,000
3,030,000
 PT Mega Restorasi
Journal Entry
May-16
NO DATE DESCRIPTION REF DEBIT
1 Okt. Petty Cash IDR 750,000
1
Cash
2 Cash IDR 12,465,000
12 Cash Difference
Sales
3 Petty Cash Usage IDR 578,000
31 Petty Cash not Recorded IDR 15,000
Petty Cash
4 Cash IDR 18,780,000
31 Cash Difference IDR 40,000
Sales
5 Cash IDR 100,000
31
Petty Cash
IDR 32,728,000

NOTE:
Penggunaan petty cash yang tercatat IDR 750,000-IDR 157,000
Penggunaan petty cash setelah dijurnalkan
Petty cash yang tidak tercatat
(petty Cash not Recorded)

PT Mega Restorasi
Petty Cash
Oct-16
NO DATE DESCRIPTION REF DEBIT
1 Okt. Petty Cash IDR 750,000
1
Cash
2 3 Shop Equipment IDR 390,000
Petty Cash
7 Shipment Expense IDR 35,000
Petty Cash
9 Office Equipment IDR 16,000
Petty Cash
13 Office Equipment IDR 22,000
Petty Cash
 19 Office Equipment IDR 12,000
Petty Cash
21 Miscellaneous Expense IDR 15,000
Petty Cash
22 Miscellaneous Expense IDR 27,000
Petty Cash
24 Shipment Expense IDR 55,000
Petty Cash
30 Office Equipment IDR 6,000
Petty Cash
3 31 IDR 100,000
Petty Cash
IDR 1,428,000
 CREDIT

IDR 750,000

IDR 25,000
IDR 12,440,000

IDR 593,000

IDR 18,820,000

IDR 100,000
IDR 32,728,000

IDR 593,000
IDR 578,000
IDR 15,000

CREDIT

IDR 750,000

IDR 390,000

IDR 35,000

IDR 16,000

IDR 22,000
IDR 12,000

IDR 15,000

IDR 27,000

IDR 55,000

IDR 6,000

IDR 100,000
IDR 1,428,000
a) Rekonsiliasi bank
PT ADIKA
Bank Reconcilliation
per 31 May 2016
Balance Cash in 01 May 2016 IDR 34,250,000
Deposit in transit May IDR 140,300,000
Withdraw in May IDR 138,880,000
Balance per Company Records IDR 35,670,000
Added:
-Payment of notes receivable+interest
*notes receivable IDR 5,000,000
*interest revenue IDR 250,000
IDR 5,250,000
Deduct:
- Error in recording CV Sapta UnggIDR 90,000
- Bank administration (f) IDR 30,000
- not check CV Swakarya ( g) IDR 1,325,000
IDR 1,445,000
Adjusted Balance IDR 39,475,000

notes:
perusahaan telah salah mencatat pengeluaran cek yang
seharusnya sebesar 210.000 menjadi 120.000 hal ini menyebabkan
perusahaan kurang catat terhadap kas yang dikeluarkan
 b) Ayat Jurnal Penyesuaian
PT ADIKA c
Bank Reconcilliation
per 31 May 2016
Balance per Bank Statement IDR 43,525,000
e

Added: f
-Deposit in transit (b) IDR 1,850,000
- Error in recording ( d ) IDR 540,000
IDR 2,390,000 g
Deduct:
- Outstanding Check (a) IDR 6,440,000
IDR 6,440,000

c) Jumlah Kas yang Seharus

Adjusted Balance IDR 39,475,000

b) Ayat Jurnal Penyesuaian
Cash (D) IDR 5,250,000
Notes Receivable (C) IDR 5,000,000
Interest Revenue (C) IDR 250,000

Account Payable (D) IDR 90,000

Cash (C) IDR 90,000

Bank Administration Expense (D) IDR 30,000

Cash (C) IDR 30,000

Account Receivable (D) IDR 1,325,000

Cash (C) IDR 1,325,000
IDR 6,695,000 IDR 6,695,000
IDR 3,805,000

c) Jumlah Kas yang Seharusnya Dilaporkan

Cash per 31 May 2016 IDR 39,475,000
a) Rekonsiliasi bank
Teguh Furniture
Bank Reconcilliation
Per 30 June 2016
In rupiah
Balance Cash in 01 June Rp 9,447,200
Received Cash for June Rp 8,691,770
Withdraw in June Rp 7,599,260
Debit or Credit Others Rp 3,085,000
Balance per Bank Statement Rp 13,624,710

Added:
-Deposit in transit 30 June Rp 1,117,740
Rp 14,742,450
Deduct:
- Outstanding Check
no. 738 Rp 251,400
no. 756 Rp 113,950
no. 758 Rp 259,600
no. 759 Rp 901,500

Adjusted Balance Rp 13,216,000

 Teguh Furniture b) Ayat Jurnal Penyesuaian
Bank Reconcilliation 1
Per 30 June 2016
In rupiah
Balance Cash in 01 June 2016 Rp 9,317,400
Received Cash for June Rp 9,223,760 2
Withdraw in June Rp 8,395,660
Balance per Company Records Rp 10,145,500
3

Added:
-Miscellaneous Expense 4
*3,500,000+210,000 Rp 3,710,000
-Error in recording 5
Cek no 743 Rp 90,000
Rp 3,800,000 6

Deduct:
-No check Rp 550,000
- Bank administration Rp 75,000 c) laporan jumlah kas pada tang
Error in Recording
Deposit 10/06 Rp 100,000
Deposit 24/06 Rp 4,500 d)
Rp 729,500.00 balance in Bank
Adjusted Balance Rp 13,216,000 Add:

deduct

kesalahan pengetikan oleh bank

b) Ayat Jurnal Penyesuaian
Cash (D) Rp 3,710,000
Notes Receivable (C) Rp 3,500,000
Interest Revenue (C) Rp 210,000

Cash (D) Rp 90,000

Acc payable © Rp 90,000

Account Receivable (D) Rp 550,000

Cash (C) Rp 550,000

Administration Expense (D) Rp 75,000

Cash (C) Rp 75,000
Sales (D) Rp 100,000
Cash (C) Rp 100,000
Sales (D) Rp 4,500
Cash (C) Rp 4,500
Rp 4,529,500 Rp 4,529,500

c) laporan jumlah kas pada tanggal 31 juni terhitung Rp 13,216,000

Bank Reconsiliation
balance in Bank x balance in compax
Add:

Error in Recording 540000

kesalahan pengetikan oleh bank dalam cek yang dibatalkan dapat di benahi dengan menambahkan error in recording didalam biaya yang
recording didalam biaya yang harus dikurangi di rekonsiliasi bank agar mendapatkan kestabilan nilai dengan catatan perusahaan
ngan catatan perusahaan
 Bank Reconsiliation
Kemala Interiors
Per july, 31
in Rupiah

Cash balance in 1 July Rp 9,578,000 Cash Balance per Bank statement

Received Cash for July Rp 6,465,420
Withdraw in July Rp 8,379,420
Rp 7,664,000
Added: Added:
Micellaneous Expense Rp 4,160,000 Deposit In Transit
(4000000 + 160000)
Error in Recording
Deposit 23/7 Rp 18,000
Cek no. 627 Rp 63,000 Rp 81,000
Rp 11,905,000

Deduct: Deduct:
No Check Rp 375,000 Outstanding Check no, 613
Administration Bank Rp 36,000 no. 628
no 633

Balance Rp 11,494,000 Balance

nk statement Rp 11,601,410 b) Ayat Jurnal Penyesuaian
1 Cash (D)

Rp 1,177,870 2 Cash (D)

Rp 12,779,280

3 Cash (D)

4 Account Receivable (D)

Rp 137,500 5 Bank Administration (D)

Rp 837,700
Rp 310,080
Rp 1,285,280
c) laporan jumlah kas pada tanggal 31 juli terhitung
Rp 11,494,000

d)
balance in Bank
Add:

deduct
Error in Recording

kesalahan pengetikan oleh bank dalam cek yang dibatalkan dapat di benahi d
cek record
Cancelled Check
Error in Recording
 Rp 4,160,000
Notes Receivable (C) Rp 4,000,000
Interest Revenue (C) Rp 160,000

Rp 18,000
Sales © Rp 18,000

Rp 63,000
Account Payable © Rp 63,000

Rp 375,000
Cash (C) Rp 375,000
Rp 36,000
Cash (C) Rp 36,000
Rp 4,652,000 Rp 4,652,000

gal 31 juli terhitung Rp 11,494,000

Bank Reconsiliation
x balance in x
Add:

Rp 1,620,000

k dalam cek yang dibatalkan dapat di benahi dengan menambahkan error in recording didalam biaya yang harus dikurangi di rekonsiliasi ba
1800000
180000
1640000
dikurangi di rekonsiliasi bank agar mendapatkan kestabilan nilai dengan catatan perusahaan