Kelompok 2

Dian Septiani
Naylah Azkiya
Susan Sugiharti W.
Vera Febrianti

KAS DAN PIUTANG

Kas
Pengertian, Pengawasan dan Manajemen Kas.
Pengertian Kas
01 Sebagai alat pembayaran untuk semua asset

02 Asset yang paling liquid

03 Digunakan untuk kegiatan operasional perusahaan

Kas adalah asset keuangan yang digunakan untuk kegiatan operasional

perusahaan, dan merupakan asset yang paling liquid karena dapat
digunakan untuk membayar kewajiban perusahaan.
Mengapa Kas Memerlukan Pengawasan
dan Manajemen Khusus?

Karena kas merupakan asset yang paling mudah

dikonversi menjadi asset lain atau mudah disalah
gunakan

Karena jumlah kas yang dimiliki oleh perusahaan

harus diperhatikan dalam jumlah yang cukup
 MANAJEMEN YANG DILAKUKAN PERUSAHAAN
DALAM PENGAWASAN KAS

Menggunakan Rekening Menggunakan Media Menetapkan Sistem Imprest Rekonsiliasi Bank

Bank
Untuk menampung transaksi
kas masuk dan kas keluar
perusahaan sehingga control
terhadap kas perusahaan karena tidak perlu membawa
akan semakin baik.
Elektronik (EFT) Untuk Kas Kecil
EFT digunakan oleh Kas yang disisihkan
Untuk menunjukkan adanya
perusahaan untuk perusahaan untuk melakukan
perbedaan antara catatan kas
memudahkan transaksi kas transaksi yang nominalnya
menurut bank dan
kecil.
perusahaan.
uang secara fisik.
Your
YourPicture
Picture Here
Here and
and Send
Send to
to Back
Back

Rekonsiliasi Dua Kolom

Kolom Pertama
Saldo kas menurut bank

Kolom Pertama
Saldo kas menurut perusahaan
Your
YourPicture
Picture Here
Here and
and Send
Send to
to Back
Back

Rekonsiliasi Kolom Pertama

Empat Kolom Rekonsiliasi antara saldo kas awal menurut laporan bank dan saldo awal
pembukuan perusahaan

c Kolom Kedua
Rekonsiliasi penerimaan dalam periode sekarang menurut catatan bank
dengan penerimaan menurut catatan pembukuan perusahaan.

Kolom Ketiga
Rekonsiliasi pengeluaran dalam periode sekarang menurut catatan bank
dengan pengeluaran menurut catatan perusahaan

c Kolom Keempat
Rekonsiliasi antar saldo kas akhir menurut laporan bank dan saldo akhir
pembukuan perusahaan
Piutang
Pengertian, Jenis dan klasifikasi, serta Permasalahan
dalam Piutang.
Piutang
01 Pengertian

Piutang adalah tagihan terhadap pelanggan atau pihak lain untuk pinjamanan
uang yang diberikan atau Pembelian barang dan jasa yang dilakukan secara
kredit, untuk tujuan pelaporan keuangan, piutang dikelompokan menjadi
piutang jangka pendek (Current/short term) dan piutang jangka panjang
(noncurrent/long term)

02 Jenis dan Klasifikasi Piutang

• Piutang Jangka Pendek adalah Piutang yang diharapkan dapat ditagih dalam satu tahun atau
selama satu periode akuntansi
• Piutang Jangka Panjang adalah piutang yang penagihannya diperkirakan lebih dari satu tahun atau
satu siklus akuntansi.
• Piutang Dagang (trade receivable) adalah piutang sejumlah tagihan pada customer untuk
pembayaran barang/jasa yang telah diterima.
• Piutang Usaha (Account Receivables) adalah piutang dagang yang bertempo 30-60 hari sejak
barang diterima.
• Piutang Wesel (Notes Receivable) adalah piutang dengan perjanjian tertulis dari pembuat wesel
untuk membayar sejumlah uang pada tanggal tertentu.
• Piutang Non Dagang (non trade receivable) adalah hutang yang timbul dari berbagai transaksi yang
bukan dari kegiatan normal perusahaan.
 Permasalahan Piutang

01 02 03
Pengakuan Piutang Penilaian Piutang Pengalihan Piutang
Recoqnition of Valuation of Disposition of
Account Account Account
Receivables Receivables Receivables
.
1. Pengakuan Piutang

Faktor yang memengaruhi pengukuran nilai

piutang Pencatatan piutang dengan metode gross dan net.

1. Diskon Penjualan

Gross Method Your Content Here

2. Pengakuan
Bunga
(interest)
Net Method
2. Penilaian Piutang

Your Text Here Your Text Here

Get a modern PowerPoint Get a modern PowerPoint

Metode penghapusan Presentation
Presentation that is beautifully Presentation that is beautifully
langsung
designed. I hope and I believe that Metode designed. I hope and I believe that this
this Template will your Time, Money Template will your Time, Money and
and Reputation. Reputation.

Your Text Here Your Text Here

Get a modern PowerPoint Get a modern PowerPoint

Presentation that is beautifully Presentation Presentation Presentation that is beautifully
designed. I hope and I believe that Get a modern Get a modern designed. I hope and I believe that this
this Template will your Time, Money PowerPoint PowerPoint Template will your Time, Money and
and Reputation. Presentation Presentation Reputation.
 Timeline Style
2014 2015 2016 2017 2018
Text Here Text Here Text Here Text Here Text Here
You can simply impress You can simply impress You can simply impress You can simply impress You can simply impress
your audience and add your audience and add your audience and add your audience and add your audience and add
a unique zing and a unique zing and a unique zing and a unique zing and a unique zing and
appeal to your appeal to your appeal to your appeal to your appeal to your
Presentations. Presentations. Easy to Presentations. Easy to Presentations. Easy to Presentations. Easy to
change colors, photos change colors, photos change colors, photos change colors, photos
and Text. and Text. and Text. and Text.
 Our Team Style
Your Picture Here and Send to Your Picture Here and Send to Your Picture Here and Send to Your Picture Here and Send to
Back Back Back Back

01 02 03 04

Member Name Member Name Member Name Member Name

Director Marketing Developer Developer

Get a modern PowerPoint Get a modern PowerPoint Get a modern PowerPoint Get a modern PowerPoint
Presentation that is Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed. beautifully designed.
 Infographic Style
Content Here Content Here
You can simply impress your audience You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. your Presentations.

Content Here Content Here

You can simply impress your audience You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. your Presentations.

Content Here Content Here

You can simply impress your audience You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. your Presentations.
 Infographic Style
Modern PowerPoint Presentation Modern PowerPoint Presentation

NO.1 Presentation NO.1 Presentation

Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Presentations. Easy to change colors, photos
and Text.
Simple PowerPoint Presentation
Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Presentations. Easy to change colors, photos
and Text.
Simple PowerPoint Presentation

Easy to change Easy to change Easy to change Easy to change

colors, photos colors, photos colors, photos colors, photos
and Text. and Text. and Text. and Text.
Modern PowerPoint Presentation

Simple PowerPoint Presentation

Graphic Get a modern PowerPoint Presentation that is beautifully
designed. I hope and I believe that this Template will your

Infographic Get a modern

Time, Money and Reputation. Easy to change colors,
photos and Text.

PowerPoint
Designed
Get a modern PowerPoint Presentation that is beautifully
Presentation that is designed.
beautifully designed
You can simply impress your audience and add a unique
zing and appeal to your Presentations. I hope and I
believe that this Template will your Time, Money and
Reputation. Easy to change colors, photos and Text. I
Easy to change hope and I believe that this Template will your Time,
colors, photos Money and Reputation. Easy to change colors, photos and
and Text. Easy to change Text.
colors, photos
and Text. Your Content Here

Simple
PPT
 Your Picture Here and Send to Back

Get a modern PowerPoint Presentation

ortfoli that is beautifully designed. You can simply

impress your audience and add a unique
zing and appeal to your Presentations.

Portfolio Presentation
Get Modern

Get Modern
Portfolio Presentation
Get a modern PowerPoint Presentation
that is beautifully designed. You can simply
impress your audience and add a unique
zing and appeal to your Presentations.
Infographic Style

Your Text Here

Easy to change
colors, photos and Get a modern PowerPoint Presentation that is beautifully designed.
Text. Easy to change colors, photos and Text.

Your Text Here

Easy to change
colors, photos and Get a modern PowerPoint Presentation that is beautifully designed.
Text. Easy to change colors, photos and Text.

Your Text Here

Easy to change
colors, photos and Get a modern PowerPoint Presentation that is beautifully designed.
Text. Easy to change colors, photos and Text.

Your Text Here

Easy to change
colors, photos and Get a modern PowerPoint Presentation that is beautifully designed.
Text. Easy to change colors, photos and Text.
 Infographic Style

Content Here
Easy to change colors,
photos and Text.
Content Here
Easy to change colors,
photos and Text.
04 03 02 01

Content Here
Get a modern PowerPoint Presentation
that is beautifully designed.

Content Here
Get a modern PowerPoint Presentation
that is beautifully designed.
 Your
YourPicture
Picture Here
Here and
andSend
Send to
to Back
Back

Get a modern PowerPoint Presentation that is

beautifully designed. Easy to change colors,
photos and Text.

Simple Portfolio Get a modern PowerPoint Get a modern PowerPoint

Presentation Designed Presentation that is

beautifully designed.
Presentation that is
beautifully designed.
 Infographic Style
Your Text Here
Get a modern PowerPoint Presentation that is beautifully designed. Easy to change
colors, photos and Text. You can simply impress your audience and add a unique zing and
appeal to your Presentations. You can simply impress your audience and add a unique zing
and appeal to your Presentations. Get a modern PowerPoint Presentation that is
beautifully designed. Easy to change colors, photos and Text.

Your Text Here Your Text Here

You can simply impress your You can simply impress your
audience and add a unique audience and add a unique
zing and appeal to your zing and appeal to your
Presentations. Presentations.

Your Text Here Your Text Here

You can simply impress your You can simply impress your
audience and add a unique audience and add a unique
zing and appeal to your zing and appeal to your
Presentations. Presentations.
 Infographic Style
$350 Your Text Here
Your Text Here
Get a modern PowerPoint
70% You can simply impress your audience and
add a unique zing and appeal to your Reports
and Presentations with our Templates. Easy
Presentation that is
to change colors, photos and Text.
beautifully designed.

$250 Easy to change

colors, photos
Modern PowerPoint Presentation

Your Text Here and Text.

Get a modern PowerPoint

Presentation that is
Your Text Here
beautifully designed.

40% You can simply impress your audience and

$130 Easy to change

colors, photos
add a unique zing and appeal to your Reports
and Presentations with our Templates. Easy
to change colors, photos and Text.
Your Text Here and Text.
Get a modern PowerPoint Modern PowerPoint Presentation
Presentation that is
beautifully designed.
Your Picture Here and Send to Back

PORTFOLIO
PRESENTATION
Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text.

Easy to change colors, photos and Text. You can simply impress your
audience and add a unique zing and appeal to your Presentations

CHRISTMAS PowerPoint BIG SALE

Example Text : Get a modern PowerPoint

Presentation that is beautifully designed. Easy to
change colors, photos and Text.

Modern Portfolio Example Text : Get a modern PowerPoint

Presentation that is beautifully designed. Easy to
Designed change colors, photos and Text.
 Infographic Style

Content Here Content Here Content Here Content Here

Get a modern Get a modern Get a modern Get a modern
PowerPoint PowerPoint PowerPoint PowerPoint
Presentation that is Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed. beautifully designed.
Easy to change Easy to change Easy to change Easy to change
colors, photos and colors, photos and colors, photos and colors, photos and
Text. Text. Text. Text.

Content Here Content Here Content Here Content Here

Infographic Style
Simple PowerPoint Presentation
Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text. You
can simply impress your audience and add a unique zing
and appeal to your Presentations. 60%

Simple PowerPoint Presentation

Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text. You
can simply impress your audience and add a unique zing
and appeal to your Presentations. 50%

Simple PowerPoint Presentation

Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text. You
can simply impress your audience and add a unique zing
and appeal to your Presentations. 70%
 Your Picture Here and Send to Back

Simple PowerPoint
Presentation
Your Text Here
You can simply impress your audience and add a
unique zing and appeal to your Presentations. Easy
to change colors, photos and Text.

Your Text Here

You can simply impress your audience and add a
unique zing and appeal to your Presentations. Easy
to change colors, photos and Text.
 Infographic Style
Your Text Here Your Text Here
You can simply impress your You can simply impress your
audience and add a unique audience and add a unique
zing and appeal to your zing and appeal to your
Presentations. Presentations.

Your Text Here Your Text Here

You can simply impress your You can simply impress your Add Text
audience and add a unique audience and add a unique Easy to change
zing and appeal to your zing and appeal to your colors, photos
Presentations. Presentations. and Text.

Your Text Here Your Text Here

You can simply impress your You can simply impress your
audience and add a unique audience and add a unique
zing and appeal to your zing and appeal to your
Presentations. Presentations.
 Infographic Style
Your Text Here Your Text Here
You can simply impress your audience
3 3 You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. your Presentations.

Your Text Here Your Text Here

You can simply impress your audience 2 2 You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. your Presentations.

Your Text Here Your Text Here

You can simply impress your audience
1 START 1 You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. your Presentations.
 Contents Title
Simple Portfolio
Your Picture Here and Send to Back
Get a modern PowerPoint Presentation
that is beautifully designed. Presentation
Contents Title
Designed
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

Get a modern PowerPoint Presentation that

is beautifully designed.
 Infographic Style
10000
9000
8000
7000
6000
5000
4000
3000
2000
1000
0
Item 1 Item 2 Item 3 Item 4 Item 5 Item 6 Item 7

Contents _ Type Contents _ Type Contents _ Type Contents _ Type

$352,000 $352,000 $352,000 $352,000

Contents A
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
Contents B
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
Contents C
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
Contents D
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
Infographic Style
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
 Your Picture Here and Send to Back
Your Picture Here

Modern Portfolio Designed

AWESOME Your Picture Here

PRESENTATION
We Create Quality
Professional PPT Presentation Your Picture Here

Get a modern PowerPoint Presentation that is

beautifully designed. I hope and I believe that
this Template will your Time. Easy to change
colors, photos. You can simply impress your
audience and add a unique zing and appeal to
your Presentations.
 Infographic Style
Option A
You can simply impress your
audience and add a unique zing and
appeal to your Presentations. Get a
modern PowerPoint Presentation
that is beautifully designed.
 Get a modern PowerPoint
 Get a modern PowerPoint
Your Text Here
Get a modern PowerPoint Presentation that is beautifully
designed. I hope and I believe that this Template will
your Time, Money and Reputation.
Option B
You can simply impress your
audience and add a unique zing and
appeal to your Presentations. Get a
modern PowerPoint Presentation
that is beautifully designed.
 Get a modern PowerPoint
 Get a modern PowerPoint
Your Text Here
Get a modern PowerPoint Presentation that is beautifully
designed. I hope and I believe that this Template will
your Time, Money and Reputation.
 ALLPPT Layout
Clean Text Slide
for your
Presentation

$350
Get a modern PowerPoint
Presentation that is beautifully
designed.

Content Here Content Here

You can simply impress your
audience and add a unique
zing and appeal to your
Presentations. Easy to change
colors, photos and Text.
You can simply impress your
audience and add a unique
zing and appeal to your
Presentations. Easy to change
colors, photos and Text.
Your Picture Here and Send to Back

We Create
Quality Professional
PPT Presentation
Get a modern PowerPoint Presentation that is beautifully designed. I hope
and I believe that this Template will your Time. Easy to change colors,
photos. You can simply impress your audience and add a unique zing and
appeal to your Presentations.

Content Here Content Here Content Here

Get a modern PowerPoint Get a modern PowerPoint Get a modern PowerPoint

Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed.
 Infographic Style
We Create
60% Quality Professional
Your Text Here
PPT Presentation
You can simply impress your audience and
add a unique zing and appeal to your Get a modern PowerPoint Presentation that
Presentations. Get a modern PowerPoint is beautifully designed. I hope and I believe
Presentation that is beautifully designed. that this Template will your Time, Money and
Reputation.

You can simply impress your audience and

75% add a unique zing.

Your Text Here

You can simply impress
your audience and add a
unique zing and appeal to
your Presentations. Get a
modern PowerPoint
Presentation that is
beautifully designed.
 Infographic Style
95%
75%
55%
35% 01
02 Contents Title

03
Get a modern PowerPoint
Presentation that is

04
Contents Title beautifully designed.
Get a modern PowerPoint
Presentation that is
Contents Title beautifully designed.
Contents Title Get a modern PowerPoint
Presentation that is
Get a modern PowerPoint
beautifully designed.
Presentation that is
beautifully designed.
 Your Picture Here and Send to Back

We Create
Professional Presentation

Get a modern PowerPoint

80K Presentation that is beautifully
designed.

Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Presentations. Easy to change colors,
photos and Text.

Content Here
You can simply impress your audience and
AWESOME
add a unique zing and appeal to your
Presentations. Easy to change colors, PRESENTATION
photos and Text.
 Infographic Style
Your Text Here Your Text Here

Example Text : Example Text :

I hope and I believe that I hope and I believe that
this Template will your Time, this Template will your Time,
Money and Reputation. Money and Reputation.

Your Text Here Your Text Here

Example Text : Example Text :

I hope and I believe that I hope and I believe that
this Template will your Time, this Template will your Time,
Money and Reputation. Money and Reputation.

Your Text Here Your Text Here

Example Text : Example Text :

I hope and I believe that I hope and I believe that
this Template will your Time, this Template will your Time,
Money and Reputation. Money and Reputation.
 Infographic Style
Contents_Here
Get a modern PowerPoint Presentation
that is beautifully designed.
Contents_Here
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents_Here
Get a modern PowerPoint
Presentation that is beautifully
designed. I hope and I believe that this
Template will your Time, Money and
Reputation.

Contents_Here
Get a modern
Contents_Here
PowerPoint Presentation Contents_Here Get a modern PowerPoint Presentation
that is beautifully that is beautifully designed.
designed. Get a modern PowerPoint Presentation
that is beautifully designed.
 Place Your Picture Here

Get a modern PowerPoint Presentation that is beautifully designed. I hope

and I believe that this Template will your Time, Money and Reputation.
Easy to change colors, photos and Text. You can simply impress your
audience and add a unique zing and appeal to your Presentations. I hope
and I believe that this Template will your Time, Money and Reputation. Get
a modern PowerPoint Presentation that is beautifully designed.

Simple Portfolio
Presentation

Get a modern PowerPoint Presentation that is beautifully designed. I hope

and I believe that this Template will your Time, Money and Reputation.
Easy to change colors, photos and Text. You can simply impress your
audience and add a unique zing and appeal to your Presentations. I hope
and I believe that this Template will your Time, Money and Reputation. Get
a modern PowerPoint Presentation that is beautifully designed.
 Infographic Style
Your Text Here Your Text Here

O
A

pt
I hope and I believe that this Template I hope and I believe that this Template

n
io

io
will your Time, Money and Reputation. will your Time, Money and Reputation.

pt

n
O
Easy to change colors, photos and Text. Easy to change colors, photos and Text.

C
Your Text Here Your Text Here
O

D
pt

n
I hope and I believe that this Template I hope and I believe that this Template

io
io

pt
n

will your Time, Money and Reputation. will your Time, Money and Reputation.

O
B

Easy to change colors, photos and Text. Easy to change colors, photos and Text.
One Columns Text
PowerPoint Presentation

You can simply impress your audience and add a unique zing and appeal to
your Presentations. I hope and I believe that this Template will your Time,
Money and Reputation. Get a modern PowerPoint Presentation that is
beautifully designed. Easy to change colors, photos and Text. You can simply
impress your audience and add a unique zing and appeal to your
Presentations. You can simply impress your audience and add a unique zing
and appeal to your Presentations. Get a modern PowerPoint Presentation
that is beautifully designed. Easy to change colors, photos and Text.

You can simply impress your audience and add a unique zing and appeal to
your Presentations.

You can simply impress your audience and add a unique zing and appeal to
your Presentations. I hope and I believe that this Template will your Time,
Money and Reputation. You can simply impress your audience and add a
unique zing and appeal to your Presentations. Get a modern PowerPoint
Presentation that is beautifully designed. Easy to change colors, photos and
Text. I hope and I believe that this Template will your Time, Money and
Reputation. You can simply impress your audience and add a unique zing and
appeal to your Presentations.

Get a modern PowerPoint Presentation that is beautifully designed.

 Thank you
This text can be replaced with your own text
Fully Editable Shapes
Fully Editable Shapes
 Fully Editable Icon Sets: A

You can Resize without

losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets: B

You can Resize without

losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets: C

You can Resize without

losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com