Sistem Pembentukan

Kas Kecil dan

Pengelolaan Dana kas
Barisan 1
 Pengertian Kas kecil
Kas kecil atau sering disebut dengan petty cash merupakan
uang yang di fungsikan untuk dana yang disiapkan oleh
entitas bisnis/perusahaan untuk digunakan sebagai
pembayaran pengeluaran-pengeluaran yang bersifat rutin
dan jumlah nominalnya relatif kecil, serta tidak material.
 Tujuan Kas Kecil

1. Meringankan beban staf karyawan

2. Mempercepat aktivitas yang mendadak
3. Menangani masalah
perlengkapan/perbekalan kantor
4. Menghindari transaksi yang terselip
 Pembayaran Kas Kecil
Pembayaran melalui kas kecil dilakukan untuk hal-hal berikut.
a. Pengeluaran kas kecil biasanya telah ditentukan batas
maksimalnya setiap terjadi pengeluaran.
b. Pengeluaran tidak diperbolehkan untuk pemberian pinjaman
kepada staf
c. Bukti pengeluaran kas kecil harus ditandatangani oleh bagian
pemegang kas kecil
d. Apabila ada bukti pembayaran seperti kuitansi, faktur, atau
bukti pendukung yang lain harus dilampirkan juga pada bukti
pengeluaran kas.
Sumber Dana Kas Kecil
1. Penjualan atau Emisi Saham
2. Penambahan Modal dari Pemilik perusahaan
3. Hasil Penjualan Investasi Jangka Panjang
seperti Investasi aset, baik aset tetap berwujud
maupun aset tidak berwujud
4. Adanya Pengeluaran Surat Tanda Bukti Uang,
Baik jangka pendek/jangka panjang
5. Adanya Penerimaan Kas dari Biaya Sewa
6. Penerimaan Kas dari Bunga dan dividen
7. Laba dari Operasional perusahaan
Pengeluaran Yang Dibiayai Kas Kecil
Berikut Pengeluaran Perusahaan yang Harus Dibayar dengan Kas
Kecil
1. Pembelian Materi, Prangko, maupun Benda Pos Lainnya
2. Tagihan air, Listrik, Telepon, dan Faksimili
3. Biaya Transportasi
4. Biaya Langganan Surat Kabar dan Internet
5. Pembelian Gula, Teh, Kopi, dan sebagainya
6. Biaya untuk Keperluan Fotokopi, Penjilidan, dan Sebagainya
7. Biaya untuk Keperluan Rumah Tangga Kantor
8. Biaya untuk Perjalanan Dinas
9. Biaya Lain-lain seperti Sumbangan, suvenir, dan sebagainya
Fungsi Yang Berkaitan dengan Kas
Kecil
Fungsi Kas Fungsi Akuntansi Fungsi Pemegang
Dana Kas Kecil

Fungsi yang
Fungsi Pemeriksa
Memerlukan
Intern
Pembayaran Tunai
1. Prosedur
Setiap Pengeluaran Harus Kas
Pembentukan Langsung
Kecil
dibukukan
2. Bukti-bukti Pengekuaran Tetap
disimpan
3. Pengeluaran Setiap Periode Tidak
Sama, tapi Pengisian Dana Sama
Setiap Periode maka Jumlah Rekening
Selalu
 SUMMER
03 You can enter a subtitle here in
case you need it
A PICTURE IS WORTH A
THOUSAND WORDS
AN IMAGE
REINFORCE
S THE
CONCEPT
Images reveal large amounts of data, so
remember: use an image instead of a
long text. Your audience will
appreciate it
 5,022
Big numbers catch your
audience’s attention
SUMMER TIME PLANNING
TIME PLANNING
10:00 Go for a walk

13:00 Enjoy the parks and beaches

14:00 Have a picnic

18:00 Take a dip at the beach or pool!

20:00 Enjoying the sunset

 9H 55M 23S
Jupiter’s rotation period

333,000
The Sun’s mass compared to Earth

386,000KM
Distance between Earth and the Moon
 MORE INFORMATION
MERCURY VENUS MARS
Mercury is the closest planet Venus is the second planet Despite being red, Mars is a
to the Sun from the Sun cold place

SATURN JUPITER
Saturn is a gas giant and has It’s the biggest planet in the
several rings Solar System
 CONCLUSIONS
MERCURY
It is the closest planet to the Sun and the smallest one
in the Solar System

VENUS
It has a beautiful name. It’s the second planet from the
Sun and it’s hot

MARS
Despite being red, Mars is actually a cold place. It’s
full of iron oxide dust
SOME PERCENTAGES
25% 75%

MERCURY SATURN
Mercury is the closest Saturn is a gas giant and
planet to the Sun has several rings
COMPUTER
MOCKUP
You can replace the image on
the screen with your own work.
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 TABLET
MOCKUP
You can replace the image on
the screen with your own work.
Just right-click on it and select
“Replace image”
PHONE
MOCKUP
You can replace the image on
the screen with your own work.
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THIS IS A MAP

MERCURY
Mercury is the closest planet to the
Sun and the smallest one in the
Solar System
 TIMELINE

01 02 03 04 05

Venus is the Saturn is a gas Despite being Mercury is the Neptune is the
second planet giant and has red, Mars is a closest planet to farthest planet
from the Sun several rings cold place the Sun from the Sun
 THIS IS A DIAGRAM
SUMMER TIME

VENUS MARS SATURN

● Venus is very hot ● Mars is a cold place ● Saturn has rings
● Venus is the second ● Mars is full of iron ● Saturn was named
planet from the Sun oxide dust after a Roman god
 LIST OF TRADITIONS
TRADITIONS DESCRIPTION
01 MEET WITH FAMILY Venus has a beautiful name

02 DECORATE WITH PLANTS Mars is a cold place

03 DANCING Saturn has several rings

04 EATING AND DRINKING Mercury is the smallest planet

 THIS IS A GRAPH

SATURN VENUS
Saturn is a gas Venus is the second
giant and has planet from the Sun
several rings

Follow the link in the graph to modify its data and then paste the
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