BAB 8 Pengendalian Internal Dan KAS
BAB 8 Pengendalian Internal Dan KAS
8
Sarbanes-Oxley,
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 Pegawai
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Unsur-Unsur Pengendalian Internal
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Kas
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Pengendalian terhadap Peneriman Kas
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Kas yang Diterima dari Penjualan Tunai
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Penerimaan Kas dari Pos
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Penerimaan Kas dari Pos atau dengan Transfer
Dana Elektronik
• Kas diterima melalui pos ketika pelanggan membayar tagihan
mereka. Uang tunai ini biasanya dalam bentuk cek dan wesel.
• Sebagian besar perusahaan merancang faktur sehingga
pelanggan mengembalikan sebesar faktur, yang merupakan
slip pembayaran, bersama lembar pembayaran mereka.
Dokumen ini membantu untuk mengendalikan penerimaan kas
dari kantor pos.
• Kas juga dapat diterima dari pelanggan melalui transfer dana
elektronik. Sebagai contoh, pelanggan dapat mengotorisasi
transfer elektronik otomatis dari rekening giro mereka untuk
membebankan tagihan-tagihan rutin seperti telepon seluler,
Internet, dan jasa listrik.
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Pengendalian Terhadap Pembayaran Kas
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Sistem Kupon
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Pembayaran Kas dengan EFT
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Akun Bank
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Laporan Bank
(slide 2 of 4)
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Laporan Bank
(slide 3 of 4)
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Rekonsiliasi Bank
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Dana Kas Kecil
(slide 1 of 2)
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Dana Kas Kecil
(slide 2 of 2)
• Dana kas kecil biasanya diisi kembali pada jarak periodik, saat
dana habis, atau mencapai jumlah minimum.
• Saat dana kas kecil diisi kembali, akun yang didebit ditentukan
dengan merangkum penerimaan kas kecil. Kemudian cek
ditulis sejumlah ini, dimasukan dalam kas kecil.
• Satu-satunya waktu mendebit kas kecil adalah saat dana kas
kecil dibuat, atau ketika jumlah dana dinaikkan.
• Satu-satunya waktu menkreditkan dana kas kecil adalah ketika
jumlah dana kas kecil diturunkan.
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Dana keperluan khusus
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Pelaporan Kas dalam Laporan Keuangan
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Analisis dan Interpretasi Keuangan: Rasio Kas
pada Pengeluaran Kas per Bulan
(slide 1 of 2)
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Analisis dan Interpretasi Keuangan: Rasio Kas
pada Pengeluaran Kas per Bulan
(slide 2 of 2)
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.