Authors
Submit your research
Submission Guidelines
Editorial Board
Review Process
Publication Fee
Scirj Indexing

Publications
Research Journal
Special Issue
Thesis
Monograph

Research Library

RSS & Feeds

Subscribe

Scirj, Volume XI [2024]
April Issue [In Process]
March Issue
February Issue
January Issue

Scirj, Volume XI [2023]
December Issue
November Issue
October Issue
September Issue
August Issue
July Issue
June Issue
May Issue
April Issue
March Issue
February Issue
January Issue

Scirj Volume X, Issue XI, November 2022 Edition
ISSN: 2201-2796

ANALYSIS OF PETTY CASH ACCOUNTING TREATMENT AT PT. PLN (PERSERO) UP3 MANADO

Johana. M. Ratag, Angela M. Koloay, Farida I. S. Wakidin, Deisy Lusiana, Elisabeth D. Malonda, Loula L.L. Walangitan

Abstract: Petty cash is used to finance company operational activities which are routine in nature, and the value is relatively small, and cannot be processed through a contract mechanism. The focus of the discussion in this study is the documents and recording procedures used in petty cash management at PT PLN (Persero). The purpose of this study was to determine petty cash accounting treatment at PT PLN (Persero) UP3 Manado. The research method used is a qualitative method, which gives priority to process and meaning (subject perspective), and the theoretical basis is used as a guide, so that the research focus is in accordance with the facts on the ground. Data sources, namely primary and secondary data. Data collection techniques, namely through observation, interviews, and literature studies. Data analysis techniques, through data recapitulation, journaling using the fixed fund method and petty cash reports. The research results show that petty cash can facilitate small transactions that occur in the company. Transactions that are small in nature are usually issued for immediate or sudden needs for the company. With petty cash, transactions are easier because there is no need to use checks or giro to withdraw money. Petty cash accounting treatment at PT. PLN (Persero) UP3 Manado uses the accrual basis method, where transactions are recorded after transactions are made. Then, the petty cash policies and methods at PT. PLN (Persero UP3 Manado) uses a fixed fund system (impress system) so that the petty cash account balance is always the same at all times, and until the end of the month.

Reference this Paper: ANALYSIS OF PETTY CASH ACCOUNTING TREATMENT AT PT. PLN (PERSERO) UP3 MANADO by Johana. M. Ratag, Angela M. Koloay, Farida I. S. Wakidin, Deisy Lusiana, Elisabeth D. Malonda, Loula L.L. Walangitan published at: "Scientific Research Journal (Scirj), Volume X, Issue XI, November 2022 Edition, Page 1-3 ".

Search Terms: Accounting Treatment, Petty Cash

[Read Research Paper]       [Full Screen]