Mengelola Kas Kecil-UKK OTKP 2022

Summary

This instructional video provides a detailed guide on managing small cash accounts using the imprest system. It walks through setting up a cash book, recording transactions, categorizing expenses, and balancing the cash account. Key steps include using Excel for tracking, adjusting for print layout, and ensuring proper formatting for a one-page report. The process demonstrates how to accurately record transactions such as purchases, payments, and donations, while calculating totals for income and expenses. This method ensures efficient cash management and transparent financial reporting within an organization.

Takeaways

• 😀 The script outlines how to manage a small cash fund using the imprest system for the company PT Maju Bersama in September 2020.
• 😀 The process begins with setting up a cash book and entering transactions such as expenses for stamps, advertisements, and conferences.
• 😀 Clear formatting is crucial: the cash book needs columns for date, voucher number, description, deposits, withdrawals, and the debited account.
• 😀 Accounts to be debited include categories like consumption, transportation, office supplies (ATK), courier, and miscellaneous expenses.
• 😀 The script emphasizes ensuring the correct debited account for each transaction, such as advertising for promotional expenses and consumption for client meetings.
• 😀 After entering all transactions, the total deposits and withdrawals must be calculated to determine the final balance of the cash fund.
• 😀 The balance at the end of the month is calculated by adding the initial balance and total deposits, then subtracting the total withdrawals.
• 😀 The report format is adjusted for printing, with specific details like font size (Times New Roman, 12pt) and proper margins for legibility.
• 😀 The cash book is to be printed on a single page, requiring adjustments like reducing the margin and scaling the document to 85%.
• 😀 The completed cash book report must be signed by the preparer and the manager (Ragil Utomo) before submission, with the location and date of creation (Tangerang, September 2020).

Q & A

What is the main topic of the script?

The script discusses how to manage a petty cash book using the imprest system, specifically for the company PT Maju Bersama in September 2020. It focuses on recording transactions, maintaining accurate records, and formatting financial reports.

What is the imprest system mentioned in the script?

The imprest system is a method used to manage petty cash where a fixed amount is allocated to a petty cash fund. The fund is replenished periodically to maintain the pre-established amount, and all transactions are recorded to ensure accurate financial tracking.

How is the petty cash book structured in the script?

The petty cash book is structured with several columns, including the date, receipt number, description, income, expense, and the corresponding accounts to be debited. It also includes rows to record each transaction and a section to calculate totals.

What types of transactions are recorded in the petty cash book?

The transactions include various expenses such as consumption, transportation, office supplies (ATK), advertising, courier costs, and other miscellaneous items. Each transaction is assigned to the relevant account for proper tracking.

What is the process for entering transactions into the petty cash book?

The process begins with entering the opening balance for the month, followed by each transaction's date, description, amount, and the corresponding account to be debited. After entering the data, the totals are calculated, and the balance is updated accordingly.

How are the totals calculated in the petty cash book?

The totals are calculated by summing up the amounts in the income and expense columns. The formula used is the SUM function in Excel, which automatically adds the values in the selected cells.

What formatting techniques are used in the petty cash book?

The formatting includes using bold text for headers, adjusting column widths to fit content, and applying accounting formatting to monetary values. The document is also set to print on a single A4 sheet by adjusting margins and scaling the content.

What is the final step in preparing the petty cash book?

The final step involves ensuring the report fits on one A4 page for printing. Adjustments to the page layout, including custom margins and scaling, are made to ensure that the entire report is neatly printed on a single page.

What is the role of Ragil Utomo in the script?

Ragil Utomo is the leader of PT Maju Bersama, and the petty cash book report is addressed to him. The report is prepared by the administrative staff under his supervision.

What were some specific transactions recorded in the petty cash book for September 2020?

Some transactions include purchasing stamps (Rp150,000), paying for flowers (Rp500,000), buying snacks for a meeting (Rp150,000), and paying for advertising (Rp750,000). These transactions are categorized into different accounts like consumption, transportation, and others.