1.

Berikut adalah transaksi pengeluaran kas kecil,

buatlah pencatatan jurnalnya.
( DARI STANAKUTANSI)
– Tanggal 01 Februari 2018 dibentuk dana kas kecil
sebesar Rp 3.000.000
– Pada tanggal berikutnya dilakukan pembayaran untuk
langganan koran/majalah sebesar 100.000
– Pada tanggal 03 Februari dibeli sejumlah alat tulis
untuk kebutuhan kantor sebesar Rp 300.000
– Pada tanggal 05 Februari kantor menerima tamu dan
di lakukan pembelian makanan dan minuman untuk
jamuan tamu sebesar Rp 300.000
– Pada tanggal 07 dilakukan pengiriman surat ke PT X
via pos sebesar Rp 50.000
PENYELESAIAN:
Saat pengisian kas kecil:
Kas Kecil Rp 3.000.000
Kas Rp 3.000.000
Saat pengeluaran kas kecil:
(tidak dijurnal)

Saat pengisian kembali:

Beban Koran/ Majalah Rp 100.000
Beban ATK Rp 300.000
Beban Jamuan Tamu Rp 300.000
Beban pengiriman surat Rp 50.000
Kas Rp
750.000
Dengan pengisian kembali kas kecil sebesar Rp 750.000,
maka saldo kas kecil kembali ke saldo kas kecil awal yaitu
Rp 3.000.000
2. *P7-13 (Bank Reconciliation and Adjusting Entries)
Halaman 395 buku ‘Intermediete Accounting’ Vol. 1 IFRS Edition Kieso
Weygandt Warfield

The cash account of Aguilar Co. showed a ledger balance of $3,969.85 on

June 30, 2010. The bank statement as of that date showed a balance of
$4,150. Upon comparing the statement with the cash records, the
following facts were determind.
– There were bank service charges for June of $25.
– A bank memo stated that Bao Dai’s note for $1,200 and interest of $36
had been collected on June 29, and the bank had made a charge of
$5.50 on the collection. (No entry had been made on Aguilar’s books
when Bao Dai’s note was sent to the bank for collection.)
– Receipts for June 30 for $3,390 were not deposited until July 2.
– Checks outstanding on June 30 totaled $2,136.05
– The bank had charged the Aguilar Co.’s account for customer’s
uncollectible check amounting to $253.20 on June 29.
– A customer’s check for $90 had been entered as $60 in the cash
receipts journal by Aguilar on June 15.
– Check no. 742 in the amount of $491 had been entered in the cash
receipts journals as $419, and check no. 747 in the amount of $58.20
had been entered as $582. Both checks had been issued to pay for
purchases of equipment.
Instructions
A. Prepare a bank reconciliation dated June 30,
2010, proceeding to a correct cash balance.

B. Prepare any entries necessary to make the

books correct and complete.
PENYELESAIAN:
A.
Aguilar Co.
Bank Reconciliation
June 30, 2010
Balance of Bank $4,150 Balance of Deposan $3,969.85
Add: Add:
Deposit in Transit $3,390 Interest $1,236
$3,390 3,390 Error Check 30
$7,540 523.80
$1,789.80 1,789.80
$5,759.65
Deduct:
Outstanding Check $2,136.05 Deduct:
$2,136.05 ($2,136.05) Bank Service Charge $ 25
$5,403.95 5.50
NSF 253.20
Error Check 72____
$ 355.70 ($ 355.70)
B.
1. Collected by Bank
Cash 1,236
Notes Receivable 1,200
Interest Revenue 36

2. Error Check (+)

Cash 553.80
Account Payable 553.80

3. Bank Service Charge

Administrative Expense 30.50
Cash 30.50

4. Notes Sufficient Fund (NSF)

Account Receivable 253.20
Cash 253.20

5. Error Check (-)

Account Payable 72
Cash 72