Imas Rifdiyanti Prihartini, . (2025) PROSEDUR PENCATATAN KAS KELUAR UNTUK AKUN KAS KECIL PT. ABC. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Financial management is a vital aspect in ensuring the continuity of a company’s operations. One of the key components in financial management is the accurate and timely recording of cash receipts and disburse ments. This study aims to examine the practice of cash disbursement recording at PT ABC, with a focus on the implementation of the accrual basis accounting method. Under this method, transactions are recorded when they occur, rather than when cash is actually received or paid. The main source of cash inflow for the company comes from Consumer Cash In, which refers to payments made by consumers for services provided. On the other hand, cash disbursements are recorded through an accrual-based cash disbursement journal, covering transactions such as office supplies purchases and salary payments. The results of this study provide an overview of the company’s recording and reporting practices and highlight the importance of applying an appropriate accounting method to produce relevant and reliable financial information for stakeholders. Keywords: Cash Disbursement, Accrual Method, Transaction Recording, Financial Information
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102022] [Pembimbing: Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1: Ekawati Jati Wibawaningsih] [Ketua Penguji Amrie Firmansyah] |
| Uncontrolled Keywords: | Cash Disbursement, Accrual Method, Transaction Recording, Financial Information |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance L Education > L Education (General) T Technology > TX Home economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | IMAS RIFDIYANTI PRIHARTINI |
| Date Deposited: | 05 Sep 2025 14:29 |
| Last Modified: | 05 Sep 2025 14:29 |
| URI: | http://repository.upnvj.ac.id/id/eprint/38063 |
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