Arifatussania, Ummi (2021) SISTEM AKUNTANSI PENGELUARAN KAS PADA PERUSAHAAN PT FIBERBOAT INDONESIA. Diploma thesis, Politeknik NSC Surabaya.
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Abstract
Based on the background of the problem the author finds a difference between
theory with reality, namely the use of CBV (Cash Bank Voucher) documents for
all cash expenditures, no establishment of a petty cash fund, and differences
in the theoretical basis used as well as the methods of presenting and processing data. With
the implementation of a good accounting system for the company's cash expenditures
the rate of cash outflow can be handled well so that it can be concluded
that the better the cash disbursement accounting system implemented, the more
can be trusted about the amount of cash contained in the financial statements, especially those related to
with the cash position in the company.
The problem formulation in this research is:
What is the cash disbursement accounting system at PT Fiberboat Indonesia Company?
is in accordance with the concept. The type of research carried out is qualitative research
descriptive by reviewing documentation from the company. Documents used
in cash disbursement at the company PT Fiberboat Indonesia is CBV (Cash Bank
voucher) and receipt. CBV (Cash Bank Voucher) is a document used for
cash disbursements both in large and relatively small nominal amounts. Receipt
used as a company document when cash payments are made by the cashier to
customers. Implementation of cash disbursements at the company PT FIberboat Indonesia is carried out
by several related departments, there is no internal audit section
tasked with carrying out inspections and carrying out recalculations. This is done
Item Type: | Thesis (Diploma) |
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Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Accounting |
Depositing User: | Mrs Duanita Riyannestiti |
Date Deposited: | 09 Nov 2023 05:39 |
Last Modified: | 09 Nov 2023 05:39 |
URI: | http://repository.nscpolteksby.ac.id/id/eprint/603 |
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