Evaluasi sistem akuntansi pengeluaran kas pada UD. Berdi Jaya

Oleh :
Tri Suko Purnomo - F3307115 - Fak. Ekonomi dan Bisnis

ABSTRACT UD. Berdijaya is a private company owned by an individual who is enganged in the business of sorting paper and goods transportation services . UD. Berdijaya use some accounting information systems, including cash expenditures system, purchases system and other systems. In conducting cash expenditures system, the company should pay special attention because it is a very liquid asset, and often become targets of abuse. Therefore, the procedures used to protect the misuse of cash from a very important role In evaluating the system of cash expenditures in UD. Berdijaya, the author conducted research by observing and comparing the existing theory with the system used in that company. The system used is good enough where there are several procedures that must be performed and the procedure is commonly used by the company. In addition, there is a clear separation of functions, there is serial number stamped on documents that are used, adequate authorization documents and recording in journal of expenditure of cash have persuant to evidence of transaction of cash expenditure. Nevertheless, there are still some weaknesses like document not printed double, records still use manual system. Based on these result, the authors suggest it would be better document ought to used to be printed double so that in the event of document loss still own document reserve to record-keeping, in record should use system computerize