Analisis Penerapan Dana Kas Kecil pada Sekolah Yehonala

Abstract

This final project research was conducted at Yehonala School and the object of research is Analysis of Petty Cash Implementation. This is because cash is the most liquid assets or current assets. Cash is used to finance corporate expenditures that are small or everyday used. The purpose of this study is to determine whether the recording procedure is base on the accounting theory. In accordance of the method of data analyse used is descriptive analysis by explaining the procedure of forming, recording and replenishing of petty cash fund at Yehonala School so that writer can conclude that there is mistake of recording of petty cash fund during the forming and refilling of petty cash fund. The recording is incompatible with the fixed petty cash fund method used by Yehonala School.