Susanti, Yenny (2019) Perlakuan Akuntansi Kas Kecil pada PT Wahana Lestari Makmur Perkasa di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika.
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Abstract
Financial management in the enterprise is a key operational activities of the company and will not be separated from activities associated with cash. Almost every transaction a company will ultimately affect the turnover of cash, usually the company keeps its cash in the bank because the more secure will also facilitate the control over the outflow of the inflow property of the company. But the save their money in the bank, the company also always has the cash deposited by the financial part of the and usually called petty cash. The purpose of this study is to determine the accounting treatment of petty cash at PT Wahana Lestari Makmur Perkasa in Surabaya are already in line with the prevailing theory, data collection techniques of interview directly to the parties concerned with the petty cash, the method of data analysis used is a descriptive form of qualitative and quantitative is the collection and presentation of data the value of which is presented in the form of numbers. And lead to the conclusion that the petty cash funds in the company PT Wahana Lestari Makmur Perkasa in Surabaya using the method of imprest and costs incurred less in accordance with the existing theory due to the cost of using petty cash funds are not relatively small and there is no minimum balance so often happens the void of the petty cash fund, that will hinder the operational performance of the company to take part in PPAk. Indicated Fhitung (70,714) > Ftabel (2,86) at significance 0,000 < 0,05.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Petty Cash, Accounting Treatment, Methods Of Imprest | ||||||||
| Subjects: | H Social Sciences > HG Finance | ||||||||
| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Cahyo HW | ||||||||
| Date Deposited: | 19 Dec 2020 13:04 | ||||||||
| Last Modified: | 19 Dec 2020 13:04 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/474 |
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