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FR-IA.02.2 : LEMBAR KERJA PRAKTIK (CEK LIST) Kode Unit Kompetensi Judul Unit Kompetensi Waktu
: M.692000.005.02 : Memproses Dokumen Dana Kas Kecil : 60 menit
PT DIYAMIRAH
PETTY CASH BOOK Akhir Nopember dan bulan Desember 2020 Date NOP Des
DESCRIPTION
Debit (Rp)
2020 25 Balance 29 Store Supplies 2 Other Operating expense 5 Advertising Expense 8 Office Supplice 10 Telephone & Electricity Expense 15 Other Operating expense 22 Other Expense 23 Other Operating expense 25 Cash In Bank 26 Office Supplice 28 Other Expense 30 Employe Receivable 31 Otjer Revenue
Credit (Rp)
7,500,000.00 1,000,000.00 600,000.00 550,000.00 250,000.00 1,700,000.00 300,000.00 400,000.00 150,000.00 4,950,000.00 100,000.00 70,000.00 800,000.00 980,100.00
Debit (Rp)
Balance Credit (Rp)
7,500,000.00 6,500,000.00 5,900,000.00 5,350,000.00 5,100,000.00 3,400,000.00 3,100,000.00 2,700,000.00 2,550,000.00 7,500,000.00 7,400,000.00 7,330,000.00 6,530,000.00 7,510,100.00
PT DIYAMIRAH
MEMORIAL JOURNAL
Desember 2020 Date
Account Name
Evidence
Acc.No.
Debit
Credit
2020 Des
2 VKK 12-01 Other Operating Expense
6-1800 Petty Cash
1-1200
Petty Cash
1-1200
Petty Cash
1-1200
5 VKK 12-02 Advertising expense
6-100
8 VKK 12 -03 Office Supplies
11700
10 VKK 12-04 Telephone & Electricity Expense
6-1100 Petty Cash
15 VKK 12-05 Other Operating expense 22 VKK 12-06 Other Expense 23 VKK-07
Other Operating expense
25 BKK- 12-10Petty Cash 26 VKK 12-08 Office Supplice 28 VKK 12-09 Other Expense 30 VKK 12-10 Employe Receivable 31
Petty Cash
300,000 300,000 400,000 400,000 150,000 150,000 4,950,000 4,950,000 100,000 100,000 70,000 70,000 800,000
1-1200 1-1200
Otjer Revenue
1,700,000
1-1200 1-1310
Petty Cash
1,700,000
1-1200 9-1200
Petty Cash
250,000
1-1100 1-1700
Petty Cash
250,000
1-1200 1-1200
Cash In Bank
550,000
1-1200 6-1800
Petty Cash
550,000
1-1200 9-1200
Petty Cash
600,000
1-1200 6-1800
Petty Cash
600,000
8-1300
800,000 980,100 980,100
JUMLAH
PT DIYAMIRAH
BERITA ACARA PERHITUNGAN DANA KAS KECIL PER 31 DESEMBER 2020
I
II
Jumlah 41 lembar 45 lembar 32 lembar 30 lembar 29 lembar 21 lembar 9 lembar
Jumlah 20 keping 7 keping 2 keping 2 keping
Uang Kertas Rp100,000 Rp50,000 Rp20,000 Rp10,000 Rp5,000 Rp2,000 Rp1,000 Sub Total
(Rp) 4,100,000 2,250,000 640,000 300,000 145,000 42,000 9,000
(Rp)
7,486,000
Uang Logam Rp Rp Rp Rp
1,000 500 200 100
20,000 3,500 400 200
Sub Total Total Dana Kas Kecil menurut perhitungan Fisik
24,100 7,510,100
Saldo Dana Kas Kecil menurut Buku Per 31 Desember 2020
6,530,000
Selisih Dana Kas Kecil Persentase Selisih Dana Kas Kecil Simpulan selisih Dana kas Kecil dinyatakan WAJAR/TIDAK WAJAR * *) Coret sesuai hasilnya
980,100 0.131 WAJAR
LEMBAR KERJA PRAKTIK (CEK LIST) PRAKTIKUM : AKUNTANSI KEUANGAN JUDUL UJI PARKATIKUM : AKUNTANSI ATAS KAS KECILL WAKTU : 60 MENIT
PT FELY KOMPUTER PETTY CASH BOOK
Akhir Nopember dan Bulan Desember 2021
Date
DESCRIPTION
Debit (Rp)
Credit (Rp)
Balance
Credit (Rp)
Debit (Rp)
2021 Nop
25
Des
29 2
Balance
5 8 10 15 22 23 25
Cash In Bank
7,500,000
7,500,000
26 28 30 31
DESCRIPTION
980,100
8,480,100
Office Supplice Other Operating Expense Employe Receivable
100,000 70,000 800,000
8,380,100 8,310,100 7,510,100
PT FELY KOMPUTER MEMORIAL JOURNAL Desember 2021
Date 2021 Desember 31
Evidence
Account Name
Acc. No.
Cash In Bank
Debit
Credit 980,100
Other Revenue 31
Office Supplice Other Operating Expense Employe Receivable
980,100 100,000 70,000 800,000
Cash In Bank
970,000
1,950,100
1,950,100
PT FELY KOMPUTER
BERITA ACARA PERHITUNGAN DANA KAS KECIL PER 31 DESEMBER 2021
I
II
Jumlah 41 lembar 45 lembar 32 lembar 30 lembar 29 lembar 21 lembar 9 lembar
Jumlah 20 keping 7 keping 2 keping 2 keping
Uang Kertas Rp100,000 Rp50,000 Rp20,000 Rp10,000 Rp5,000 Rp2,000 Rp1,000 Sub Total Uang Logam Rp1,000 Rp500 Rp200 Rp100 Sub Total
Jumlah Uang Kertas dan Logam Bukti pengeluaran kas kecil yang belum dipertanggungjawabkan VKK 12-08 Office Supplice VKK 12-09 Other Operating Expense VKK 12-10 Employe Receivable Sub Total Saldo Dana Kas Kecil Menurut Fisik Saldo Dana Kas Kecil menurut Buku Per 31 Desember 2020
(Rp) 4,100,000 2,250,000 640,000 300,000 145,000 42,000 9,000
(Rp)
7,486,000
20,000 3,500 400 200 24,100 7,510,100 100,000 70,000 800,000 970,000 8,480,100 7,500,000
Selisih Dana Kas Kecil Persentase Selisih Dana Kas Kecil Simpulan selisih Dana kas Kecil dinyatakan WAJAR/TIDAK WAJAR * *) Coret sesuai hasilnya
980,100 0.115576467258641 wajar
980,100
PT DIYAMIRAH
Cash Payment Journal Desember 2020
DATE
DOC. NO. Check No.
ACCOUNT DEBITED
REF
ACCOUNTS PAYABLE
DEBIT (Rp) OTHER ACC. NO AMOUNT
Page : 1 CREDIT (Rp) OTHER CASH IN BANK ACC. NO AMOUNT
2020 Des
25
BKK12-10
Store Supplies Other Operating Expenses Advertising Expenses Office Supplies Telephone & Electricity Expenses JUMLAH
1-1600 6-1800 6-1000 1-1700 6-1100
1,500,000 2,000,000 600,000 500,000 2,000,000
1,500,000 2,000,000 600,000 500,000 2,000,000
6,600,000
6,600,000
