CH 8 Pengendalian Internal Dan Kas
CH 8 Pengendalian Internal Dan Kas
Sarbanes-Oxley,
8 Pengendalian Internal, dan
Kas
Accounting
26e
human/iStock/360/Getty Images
Warren
Reeve
Duchac
Sarbanes-Oxley Act
(slide 1 of 2)
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Tujuan Pengendalian Internal
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Kecurangan Karyawan (Employee Fraud)
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Element Pengendalian Internal
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Kas
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Pengendalian Atas Peneriman Kas
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Penerimaan Kas dari Penjualan Tunai
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Penerimaan Kas dari Pos
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Penerimaan Kas dari Pos atau dengan EFT
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Pengendalian Terhadap Pembayaran Kas
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Sistem Kupon (Voucher System)
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Akun Bank
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Rekening Koran (Bank Statement)
(slide 1 of 4)
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Rekening Koran (Bank Statement)
(slide 2 of 4)
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Rekening Koran (Bank Statement)
(slide 3 of 4)
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Rekening Koran (Bank Statement)
(slide 4 of 4)
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Penggunaan Rekening Koran Sebagai
Pengendalian Atas Kas
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Rekonsiliasi Bank (Bank Reconciliation)
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Dana Kas Kecil (Petty Cash Fund)
(slide 1 of 2)
• Biasanya tidak praktis bagi bisnis untuk menulis cek untuk membayar
sejumlah kecil untuk barang-barang seperti ongkos kirim,
perlengkapan kantor, atau perbaikan kecil.
• Dengan demikian, diinginkan untuk mengendalikan pembayaran
seperti itu dengan menggunakan dana tunai khusus, yang disebut
dana kas kecil (petty cash fund).
• Dana kas kecil dibentuk dengan memperkirakan jumlah pembayaran
yang dibutuhkan dari dana selama suatu periode, seperti seminggu
atau sebulan.
• Cek kemudian ditulis dan diuangkan untuk jumlah ini.
• Uang yang diperoleh dari menguangkan cek tersebut kemudian
diberikan kepada seorang karyawan, yang disebut kustodian kas
kecil, yang mencairkan uang dari dana sesuai kebutuhan.
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Dana Kas Kecil (Petty Cash Fund)
(slide 2 of 2)
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Dana tujuan khusus (Special-Purpose Funds)
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Laporan Keuangan Untuk Melaporkan Kas
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Analisis dan Interpretasi Keuangan: Rasio Kas
terhadap Biaya Kas Bulanan
(slide 1 of 2)
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Analisis dan Interpretasi Keuangan: Rasio Kas
terhadap Biaya Kas Bulanan
(slide 2 of 2)
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