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SUBJECT Office Administration Standard Competence Petty Cash Management KELAS: XI AP Basic Competence Handling Bank Reconciliaton


Handling Bank Reconciliation Indicator : • The procedure on determining balance is done based on schedule and institution policy • Uang persediaan dipisahkan dan uang yang diterima sebelum terjadi keseimbangan dan mengikuti prosedur keamanan perusahaan • Penulisan transaksi penerimaan uang pada laporan kas harian menentukan akurasi kecocokan • Dokumentasi untuk transaksi tunai dan bukan tunai diambil mengikuti prosedur keamanan perusahaan


OBJECTIVE After Learning process ,it is expected student can: • Conduct procedure of balance determination according to time according to company policy • Dissociate supply money and money that accepted before happened balance and follow procedure of company security • Determine accuration of transaction writing compatibility money acceptance at daily cash report • Take documentation for cash transaction and not cash follows procedure of company security


Applying Cash Reconciliation at Bank • Bank reconciliation will be done after an institution /company receive current account from bank. • Reconciliation is done by synchronize the record at the current account (bank cash, bank version) with bank cash(company version).


Cash reconciliation at bank one way to control the cash operation is by using account in bank. The usual Account is used by company is clearing account, where company can save money and take it by using cheque or clearing account. Owner of account authorization only signs the cheque or credit transfer that published and others can take money or transfer money from one account to other account. By making internal record-keeping to the all related to transactions company balance in bank, will emerge two notes for account in bank, that is bank version and company version. Officer of bookkeeping part in company makes bank note or bank book, whereas bank publishes book-keeping that is note of bank version bank.


Cash Reconciliation at Bank Bank Book (company version) and book-keeping (bank version) ought to have balance in common, nevertheless in reality the balance is referred not always the same. Because of that matter, each month a company requires a correct bank reconciliation The summary of things that make balance difference of company version and of bank version is as follow :


No

Remark

Company Book

Bank Book

1.

Deposit in transit

increase the cash balance

Not increase the cash balance

2.

Out standing check

Decrease the cash balance

Not decrease the cash balance yet

3.

False record

The influence depends on the misrecord

4.

Bank interest income

Not increase the cash balance yet

Increase the cash balance

5.

Bank adminisrative fee

Not decrease the cash balance yet

Decrease the cash balance

6.

Not Sufficient Fund (NSF Check)

Increase the cash balance, should be decrease a little

Not influence


Type and Objective of Bank Reconciliation Type of reconciliation

Objective

Reconciliation two column

Search for the right balance

Reconciliation 4 colomn

Search for pre balance, revenue of one period, expense of one period & final balance according to the company record

Note: reconciliation two column usually done by a company, whereas the reconciliation 4 column made by auditor


Reconciliation 2 column Company version Before adjust the balance

Bank Version Rp xxx,-

added: • •

Pendapatan bunga bank Kereksi kesalahan yang yang menyebabkan penambahan

Jumlah penambahan

Before adjust the balance

Rp xxx,-

added: Rp xxx,Rp xxx,Rp xxx,-

Dikurangi:

• •

Setoran dalam perjalanan Kesalahan yg menyebabkan penambahan

Jumlah penambahan

Rp xxx,Rp xxx,Rp xxx,-

Dikurangi:

Biaya administrasi bank

Kesalahan yg menyebabkan pengurangan

Rp xxx,-

Cek kosong

Rp xxx,-

Jumlah pengurangan

Rp xxx,-

Jumlah pengurangan

Rp xxx,-

Saldo yang benar

Rp xxx,-

Saldo yang benar

Rp xxx,-

Rp xxx,-

Cek yang beredar

Rp xxx,-

Kesalahan yg menyebabkan pengurangan

Rp xxx,-


Adjusted Entries No.

Transaction

Adjusted entries

1

Mencatat pendapatan bunga

Kas di bank Rp xxx,Pendapatan bunga

Rp xxx,-

Biaya bank Kas di bank

Rp xxx,Rp xxx,-

Piutang Kas di bank

Rp xxx,-

Kas di bank Piutang Piutang Kas di bank

Rp xxx,-

2 3 4

Mencatat biaya bank Mencatat cek kosong -Mencatat perbaikan kesalahan (penerimaan dicatat lebih kecil) -Mencatat perbaikan kesalahan (penerimaan dicatat lebih besar)

Rp xxx,-

Rp xxx,-

Rp xxx,Rp xxx,-


Reconciliation