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Penerapan Stock Opname dan Petty Cash Opname pada Koperasi Karyawan STIE Perbanas Surabaya

Arlindayani, Erika Vegy (2020) Penerapan Stock Opname dan Petty Cash Opname pada Koperasi Karyawan STIE Perbanas Surabaya. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

The difference between physical quantities and records is one of the problems in accounting. In the Employee Cooperative Campus 2 STIE Perbanas Surabaya, two problems arise in differences in inventory and petty cash accounts. This problem is the background of research. This research is used to determine the causes of differences in inventory and petty cash accounts, and to find solutions that can be applied to overcome these differences. The research method used is descriptive qualitative method. Data obtained from interviews and observations are processed to focus on important matters, then make comparisons between theory and the process of implementing stock opname and petty cash opname. The results of this study indicate that differences in inventory accounts occur due to recording errors in the cashier system at the beginning of the period so that the impact on the next period, stock opname is rarely done, differences in input daily sales transactions and warehouse cards are not used. While the difference in petty cash accounts is due to the mixing of store petty cash and canteen petty cash, so it is difficult to control the amount of cash. To overcome this problem, it is necessary to make adjustments and to apply stock opname and petty cash opname regularly. Key words: Stock Opname, Petty Cash Opname

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: ERIKA VEGY ARLINDAYANI
Date Deposited: 25 Sep 2020 16:07
Last Modified: 25 Sep 2020 16:07
URI: http://eprints.perbanas.ac.id/id/eprint/7008

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