accounting policies and procedures

basic accounting

company's financial statements prepared on the accrual, meaning any financial transactions and
events that occurred dala company will diacatat padasaat events (rather than when cash and cash
equivalents received or paid) and recorded in the accounting records and reported in the financial
statements in the period in question. components in the financial statements prepared on the
concert cost or historical value. cash flow statement prepared on the basis of cash by direct methods
accounting procedures
posting in the ledger on a monthly basis by the holders of a large book, based on the journal voucher
computerized journalized after the approval of the competent authority
receipt of cash / bank
sources of cash receipts / bank primarily derived from the sale of cash and accounts receivable
billing. any receipt by check / giro on behalf of and for the payment of PT.PETA out of town
subscriptions by bank transfer. any receipt of money to be made cash receipt voucher and if it will
be deposited must be equipped with a bank deposit slip
cashier makes the daily report of cash receipts and checked by agus brother. received cash and left,
every day should be deposited each morning on the next day. but if the holiday then stored in a safe
located in the company.
check / post-dated check is recorded in a separate book by the register and on the day of maturity
handed over to relatives for banked bg agus
spending cash / bank
spending money from the company to do with petty cash, big cash atu check / giro on condition
that:
pengeluaan up to 500,000 can be done by means of petty cash
500,000 above expenses can be done by using a large cash or by check / giro on behalf of the
company / individual who receives
every expenditure of money made disbursment cash vouchers and stamped "paid" and the date of
payment at the supporting evidence in order to avoid double payment