Tolong buatkan jurnal sistem imprest dan fluktuatif

Jawaban:

IMPREST

Saat pemakaian tidak dijurnal karena memakai sistem imprest.

Saat pengisian kembali:

D Supplies Expenses 310.000

D Delivery Expenses 550.000

D Postage Expenses 100.000

D Employee Loans 225.000

D Entertainment Expenses 435.000

D Miscellaneous Expense 90.000

D Petty Cash 250.000

K Cash In Bank 1.960.000

FLUKTUATIF

Saat pemakaian:

D Supplies Expenses 310.000

K Petty Cash 310.000

D Delivery Expenses 550.000

K Petty Cash 550.000

D Postage Expenses 100.000

K Petty Cash 100.000

D Employee Loans 225.000

K Petty Cash 225.000

D Entertainment Expenses 435.000

K Petty Cash 435.000

D Miscellaneous Expense 90.000

K Petty Cash 90.000

Saat pengisian kembali:

D Petty Cash 1.960.000

K Cash In Bank 1.960.000

Penjelasan:

D = Debit

K = Kredit