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    Petty: Imprest Fund System Fluctuating Fund System Imprest

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    dicky pratama
    Petty cash is a small amount of cash provided by a company to pay for minor daily expenses. There are two methods for managing petty cash - the fixed method where the balance remains the same, and the fluctuating method where the balance changes depending on expenses. Under the fixed method, when petty cash is low the holder requests replenishment to match the original balance. Under the fluctuating method, the replenished balance does not need to match the original amount.

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    Petty: Imprest Fund System Fluctuating Fund System Imprest

    Uploaded by

    dicky pratama
    1K views1 page
    Petty cash is a small amount of cash provided by a company to pay for minor daily expenses. There are two methods for managing petty cash - the fixed method where the balance remains the same, and the fluctuating method where the balance changes depending on expenses. Under the fixed method, when petty cash is low the holder requests replenishment to match the original balance. Under the fluctuating method, the replenished balance does not need to match the original amount.

    Original Description:

    Kas kecil

    Original Title

    petty cash

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    Petty cash is a small amount of cash provided by a company to pay for minor daily expenses. There are two methods for managing petty cash - the fixed method where the balance remains the same, and the fluctuating method where the balance changes depending on expenses. Under the fixed method, when petty cash is low the holder requests replenishment to match the original balance. Under the fluctuating method, the replenished balance does not need to match the original amount.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    1K views1 page

    Petty: Imprest Fund System Fluctuating Fund System Imprest

    Uploaded by

    dicky pratama
    Petty cash is a small amount of cash provided by a company to pay for minor daily expenses. There are two methods for managing petty cash - the fixed method where the balance remains the same, and the fluctuating method where the balance changes depending on expenses. Under the fixed method, when petty cash is low the holder requests replenishment to match the original balance. Under the fluctuating method, the replenished balance does not need to match the original amount.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Petty cash is cash or funds provided by the company with the aim of paying expenses with

    a relatively small nominal amount and routine or to finance the company's daily
    operational activities that do not require too much funding, for example, buying office
    stationery equipment , transportation costs, stamp duty, and so on.

    How to manage petty cash in a company are as follows:


    1. Determination of the balance limit on petty cash
    After the formation of petty cash, a company must determine the amount of balance in
    petty cash that is adjusted from the operational needs of the company in a certain period
    of time for example within a month. To determine the amount of balance in petty cash, it
    can be done using the recording method. There are 2 kinds of methods of recording on
    petty cash, namely the fixed method ( imprest fund system ) and the method changes
    or also called the fluctuating method ( fluctuating fund system ).

    Fixed method or imprest is a method of petty cash recording where the amount of
    petty cash balance is always fixed. Petty cash holders must always record and collect
    evidence of expenditure transactions whenever there is a petty cash outlay. If the petty
    cash is almost gone, the new petty cash holder makes a record based on the evidence of
    accumulated expenditure transactions and after that, the petty cash holder will ask for
    cash replenishment in accordance with the records that have been made so that the
    balance received when refilling will be the same with the amount of balance given at the
    first time.

    Changing or fluctuating method is a method of recording small cash where the


    amount of small cash balances always changes according to the expenses made by
    the company. Recording and collecting evidence of expenditure are recorded in the
    journal for petty cash. If the petty cash is almost gone, the petty cash holder will refill and
    the balance of the petty cash refill does not have to be the same as the balance given at
    the first time so that the balance received can be larger or smaller.

    Kas kecil (petty cash) adalah uang kas atau dana yang disediakan oleh perusahaan dengan tujuan
    untuk membayar pengeluaran-pengeluaran dengan jumlah nominal yang relatif kecil dan bersifat
    rutin atau untuk membiayai kegiatan harian operasional perusahaan yang tidak membutuhkan
    dana terlalu besar misalnya membeli peralatan alat tulis kantor, biaya transportasi, materai, dan
    sebagainya.

    Terdapat 2 macam metode pencatatan pada kas kecil yaitu metode tetap (imprest fund system)
    dan metode berubah atau disebut juga metode fluktuatif (fluctuating fund system).

    Metode tetap atau imprest merupakan metode pencatatan kas kecil dimana jumlah saldo kas kecil
    selalu tetap.

    Metode berubah atau fluktuatif merupakan metode pencatatan kas kecil dimana jumlah saldo kas
    kecil selalu berubah-ubah sesuai dengan pengeluaran yang dilakukan perusahaan.

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