Nama: Ni Gusti Ayu Kadek Anggreni Sari

NO: 10/ NIM: 2315654044

Kelas: 2A AKP

FR-IA.02.2 : LEMBAR KERJA PRAKTIK (CEK LIST)

Kode Unit Kompetensi : M.692000.005.02

Judul Unit Kompetensi : Memproses Dokumen Dana Kas Kecil
Waktu : 60 menit

PT DIYAMIRAH
PETTY CASH BOOK
Akhir Nopember dan bulan Desember 2020

Balance
Date DESCRIPTION Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2020
Nov Balance Rp 8,000,000.00
29 Store Supplies Rp 1,500,000.00 Rp 6,500,000.00
Des 2 Other Operating expense Rp 800,000.00 Rp 5,700,000.00
5 Advertising Expense Rp 600,000.00 Rp 5,100,000.00
8 Office Supplice Rp 500,000.00 Rp 4,600,000.00
10 Telephone & Electricity Expense Rp 2,000,000.00 Rp 2,600,000.00
15 Other Operating expense Rp 300,000.00 Rp 2,300,000.00
22 Other Operating expense Rp 500,000.00 Rp 1,800,000.00
23 Other Operating expense Rp 400,000.00 Rp 1,400,000.00
25 Cash In Bank Rp 6,600,000.00 Rp 8,000,000.00
26 Office Supplice Rp 200,000.00 Rp 7,800,000.00
28 Other Expense Rp 100,000.00 Rp 7,700,000.00
30 Employe Receivable Rp 500,000.00 Rp 7,200,000.00
31 Other Revenue Rp 15,000.00 Rp 7,215,000.00

PT DIYAMIRAH
MEMORIAL JOURNAL
Desember 2020

Date Evidence Account Name Acc.No. Debit Credit

2020
Des 2 VKK 12-01 Other Operating Expense 6-1800 Rp 800,000.00
Petty Cash 1-1200 Rp 800,000.00
5 VKK 12-02 Advertising expense 6-100 Rp 600,000.00
Petty Cash 1-1200 Rp 600,000.00
8 VKK 12 -03 Office Supplies 11700 Rp 500,000.00
Petty Cash 1-1200 Rp 500,000.00
10 VKK 12-04 Telephone & Electricity Expense 6-1100 Rp 2,000,000.00
Petty Cash 1-1200 Rp 2,000,000.00
15 VKK 12-05 Other Operating expense 6-1800 Rp 300,000.00
Petty Cash 1-1200 Rp 300,000.00
22 VKK 12-06 Other Expense 9-1200 Rp 500,000.00
Petty Cash 1-1200 Rp 500,000.00
23 VKK-07 Other Operating expense 6-1800 Rp 400,000.00
Petty Cash 1-1200 Rp 400,000.00
25 BKK- 12-10 Petty Cash 1-1200 Rp 6,600,000.00
Cash In Bank 1-1100 Rp 6,600,000.00
26 VKK 12-08 Office Supplice 1-1700 Rp 200,000.00
Petty Cash 1-1200 Rp 200,000.00
28 VKK 12-09 Other Expense 9-1200 Rp 100,000.00
Petty Cash 1-1200 Rp 100,000.00
30 VKK 12-10 Employe Receivable 1-1310 Rp 500,000.00
Petty Cash 1-1200 Rp 500,000.00
31 Petty Cash 1-1200 Rp 15,000.00
Other Revenue 8-1300 Rp 15,000.00
JUMLAH Rp 12,515,000.00 Rp 12,515,000.00
 PT DIYAMIRAH
BERITA ACARA PERHITUNGAN DANA KAS KECIL
PER 31 DESEMBER 2020

I Jumlah Uang Kertas (Rp) (Rp)

40 lembar Rp100,000 4,000,000
42 lembar Rp50,000 2,100,000
30 lembar Rp20,000 600,000
30 lembar Rp10,000 300,000
30 lembar Rp5,000 150,000
20 lembar Rp2,000 40,000
10 lembar Rp1,000 10,000
Sub Total 7,200,000

II Jumlah Uang Logam

10 keping Rp 1,000 10,000
8 keping Rp 500 4,000
5 keping Rp 200 1,000
- keping Rp 100 0
Sub Total 15,000
Total Dana Kas Kecil menurut perhitungan Fisik 7,215,000

Saldo Dana Kas Kecil menurut Buku Per 31 Desember 2020 7,200,000

Selisih Dana Kas Kecil 15,000

Persentase Selisih Dana Kas Kecil 0.21%

Simpulan selisih Dana kas Kecil dinyatakan WAJAR/TIDAK WAJAR * WAJAR

LEMBAR KERJA PRAKTIK (CEK LIST)

PRAKTIKUM : AKUNTANSI KEUANGAN

JUDUL UJI PARKATIKUM : AKUNTANSI ATAS KAS KECILL
WAKTU : 60 MENIT

PT DIYAMIRAH
PETTY CASH BOOK
Akhir Nopember dan Bulan Desember 2021

Balance
Date DESCRIPTION Debit (Rp) Credit (Rp)
Debit (Rp) Credit (Rp)
2021
Nov 25 Balance Rp 8,000,000.00
29 Store Supplies Rp 1,500,000.00 Rp 6,500,000.00
Des 2 Other Operating expense Rp 800,000.00 Rp 5,700,000.00
5 Advertising Expense Rp 600,000.00 Rp 5,100,000.00
8 Office Supplice Rp 500,000.00 Rp 4,600,000.00
10 Telephone & Electricity Expense Rp 2,000,000.00 Rp 2,600,000.00
15 Other Operating expense Rp 300,000.00 Rp 2,300,000.00
22 Other Expense Rp 500,000.00 Rp 1,800,000.00
23 Other Operating expense Rp 400,000.00 Rp 1,400,000.00
25 Cash In Bank Rp 6,600,000.00 Rp 8,000,000.00

PT DIYAMIRAH
MEMORIAL JOURNAL
Desember 2020
Date
Evidence Account Name Acc. No. Debit Credit
2020
Desember 25 Store Supplies Rp 1,500,000.00
Other Operating expense Rp 2,000,000.00
Advertising Expense Rp 600,000.00
Office Supplice Rp 500,000.00
Telephone & Electricity Expense Rp 2,000,000.00
Cash In Bank Rp 6,600,000.00
31 Office Supplies Rp 200,000.00
Other Expense Rp 100,000.00
Employee Receivable Rp 500,000.00
Petty Cash Rp 800,000.00
Petty Cash Rp 15,000.00
Other Revenue Rp 15,000.00
Rp 7,415,000.00 Rp 7,415,000.00
 PT DIYAMIRAH
BERITA ACARA PERHITUNGAN DANA KAS KECIL
PER 31 DESEMBER 2020

I Jumlah Uang Kertas (Rp) (Rp)

40 lembar Rp100,000 4,000,000
42 lembar Rp50,000 2,100,000
30 lembar Rp20,000 600,000
30 lembar Rp10,000 300,000
30 lembar Rp5,000 150,000
20 lembar Rp2,000 40,000
10 lembar Rp1,000 10,000
Sub Total 7,200,000

II Jumlah Uang Logam

10 keping Rp1,000 10,000
8 keping Rp500 4,000
5 keping Rp200 1,000
keping Rp100 0
Sub Total 15,000
Jumlah Uang Kertas dan Logam 7,215,000
Bukti pengeluaran kas kecil yang belum dipertanggungjawabkan
VKK 12-08 Office Supplice 200,000
VKK 12-09 Other Operating Expense 100,000
VKK 12-10 Employe Receivable 500,000
Sub Total 800,000
Saldo Dana Kas Kecil Menurut Fisik 8,015,000

Saldo Dana Kas Kecil menurut Buku Per 31 Desember 2020 8,000,000

Selisih Dana Kas Kecil 15,000

Persentase Selisih Dana Kas Kecil 0.19%

Simpulan selisih Dana kas Kecil dinyatakan WAJAR/TIDAK WAJAR * WAJAR

 PT DIYAMIRAH
Cash Payment Journal
Desember 2020
Page : 1
DEBIT (Rp) CREDIT (Rp)
DATE DOC. NO. Check No. ACCOUNT DEBITED REF ACCOUNTS OTHER OTHER
CASH IN BANK
PAYABLE ACC. NO AMOUNT ACC. NO AMOUNT
2020
Des 25 BKK12-10 Store Supplies 1-1600 1,500,000 1,500,000
Other Operating Expenses 6-1800 2,000,000 2,000,000
Advertising Expenses 6-1000 600,000 600,000
Office Supplies 1-1700 500,000 500,000
Telephone & Electricity Expenses 6-1100 2,000,000 2,000,000

JUMLAH 6,600,000 6,600,000