SOP Accounting Departement - Part 5

<div class="MsoNormal" style="text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 115%;">PENGELUARAN KAS</span></b></div> <div class="MsoNormal" style="text-align: justify;"> <br /> <div class="separator" style="clear: both; text-align: center;"> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgIt85uVeqNmqJaBWfL8A9GdupLHJ_YumwxaZXa_4c1OnP4Y_wmYJI-pbCM4jbG6_JWuPCTsxi10CUj_MmkUGd3l6HnSYJL3thP4qZKbTeR0wXGE09UkPTNl9sL3ZZsN5zHm3xmNN_p-oQ/s1600/Akuntansi+5.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgIt85uVeqNmqJaBWfL8A9GdupLHJ_YumwxaZXa_4c1OnP4Y_wmYJI-pbCM4jbG6_JWuPCTsxi10CUj_MmkUGd3l6HnSYJL3thP4qZKbTeR0wXGE09UkPTNl9sL3ZZsN5zHm3xmNN_p-oQ/s1600/Akuntansi+5.jpg" /></a></div> Dalam usaha perhotelan terdapat beberapa pemegang kas (kasir), seperti kasir untuk masing-masing outlet (kasir FO, Restoran&Bar, dll) sehingga untuk memperlancar kegiatan operasional dibentuk kas kecil.</div> <div class="MsoNormal" style="text-align: justify;"> Kasir yang ada dikantor belakang (back office) yang biasanya disebut General Cashier juga diberikan kas kecil dalam suatu jumlah tertentu yang bisa digunakan untuk melakukan pembayaran yang sifatnya mendesak, dimana jumlah yang diperkenankan dibayar secara tunai ditetapkan berdasarkan kebijakan manajemen. Setiap pengeluaran dana yang dilakukan oleh general cashier harus mendapat persetujuan terlebih dahulu, minimal oleh head department.</div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">    </span></span></span></b><b style="mso-bidi-font-weight: normal;">Pembayaran Gaji</b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Bagian Yang Terlibat</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                          </span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Personalia</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         </span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Accounting Head Department</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        </span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>General Manager</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       </span>iv.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>General Cashier</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Dokumen Yang Digunakan</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                          </span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Daftar Gaji</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         </span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Slip Gaji</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        </span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Bank/Cash Disbursment Voucher</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Prosedur pengeluaran kas untuk untuk pembayaran gaji:</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                          </span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Personalia membuat rekapitulasi tingkat kehadiran dari time keeping karyawan dalam suatu periode, lalu menghitung besarnya gaji, potongan-potongan, kemudian menyiapkan daftar gaji dan slip gaji untuk pembayaran gaji. Setelah daftar gaji siap, dimintakan persetujuan pada accounting departmen head dan general manager, setelah itu diserahkan pada general cashier untuk menyiapkan pembayaran.</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         </span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>General cashieri menyiapkan pembayaran dan membuat bank disbursement voucher, dan memintakan persetujuan, setelah itu menyerahkan pada personalia untuk mendistribusikan pada setiap karyawan.</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        </span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Jika pembayaran gaji dilakukan dengan transfer bank ke masing-masing karyawan, maka general cashier mengirimkan perintah pada bank untuk melakukan transfer dengan dilampiri daftar gaji karyawan. Kemudian karyawan tinggal mencocokkan jumlah yang diterima di bank dengan slip gaji dari personalia. </div> <div class="MsoListParagraphCxSpLast" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       </span>iv.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Slip gaji karyawan dibuat dalam 2 rangkap, 1 untuk arsip personalia dan 1 lagi untuk karyawan.</div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">    </span></span></span></b><b style="mso-bidi-font-weight: normal;">Pembayaran Hutang</b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Bagian Yang Terlibat</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                          </span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Account Payable/Hutang</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         </span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Accounting Head Department</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        </span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>General Manager</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       </span>iv.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>General Cashier</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Dokumen Yang Digunakan</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                          </span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Voucher Payable</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         </span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Faktur</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        </span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Memorandum Invoice</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       </span>iv.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Bank/Cash Disbursment Voucher</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Prosedur pengeluaran kas untuk pembayaran hutang:</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                          </span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Account payable menyiapkan faktur yang telah jatuh tempo, dan membuat voucher payable, kemudian memintakan persetujuan untuk melakukan pembayaran pada accounting departement head dan general manager. Dan setelah mendapat persetujuan, menyerahkan voucher payable beserta bukti pendukungnya pada general cashier untuk menyiapkan pembayaran.</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         </span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>General cashier menyiapkan pembayaran dan meminta persetujuan pembayaran, kemudian menginformasikan pada account payable bahwa pembayaran telah siap. Kemudian menyiapkan bank disbursement voucher. Jika jumlah pembayaran relatif kecil akan dibayar tunai, maka yang disiapkan adalah cash disbursement voucher. </div> <div class="MsoListParagraphCxSpLast" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        </span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Account payable akan menghubungi supplier untuk mengambil pembayaran pada general cashier.</div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">    </span></span></span></b><b style="mso-bidi-font-weight: normal;">Pembelian Tunai</b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Bagian Yang Terlibat</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                          </span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Departemen yang memerlukan</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         </span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Purchasing/Pembelian</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        </span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Accounting Head Department</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       </span>iv.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Cost Control</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        </span>v.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>General Manager</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-text-indent-alt: -9.0pt; text-align: justify; text-indent: -108.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       </span>vi.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>General Cashier</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Dokumen Yang Digunakan</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 144.0pt; mso-add-space: auto; mso-list: l0 level4 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Purchase Requisition</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 144.0pt; mso-add-space: auto; mso-list: l0 level4 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Bank/Cash Disbursment Voucher</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Prosedur pengeluaran kas untuk pembelian tunai:</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 144.0pt; mso-add-space: auto; mso-list: l0 level4 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Departemen yang memerlukan barang membuat purchase requisition yang telah disetujui oleh head departemennyam kemudian menyerahkannya pada purchasing.</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 144.0pt; mso-add-space: auto; mso-list: l0 level4 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Purchasing, akan memintakan persetujuan untuk melakukan pembelian secara tunai pada cost control, accounting departement head dan general manager.</div> <div class="MsoListParagraphCxSpMiddle" style="margin-left: 144.0pt; mso-add-space: auto; mso-list: l0 level4 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Setelah mendapat persetujuan, purchasing akan meminta sejumlah uang untuk pembelian tersebut pada general cashier. Jika jumlah pembelian sudah bisa ditentukan, maka general cashier akan membuatkan cash disbursement voucher. Tapi jika jumlah pembelian belum bisa ditentukan, maka purchasing akan meminta kas bon sementara, setelah diketahui jumlahnya baru diganti dengan cash disbursement voucher.</div> <div class="MsoListParagraphCxSpLast" style="margin-left: 144.0pt; mso-add-space: auto; mso-list: l0 level4 lfo1; text-align: justify; text-indent: -18.0pt;"> <span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Untuk pembelian tunai, yang sifatnya mendadak dan barang tersebut tidak tersedia di gudang, cost control akan melihat tingkat kebutuhan akan barang tersebut, dan membantu purchasing untuk menanyakan dan mengetahui harga dan tempat memperoleh barang tersebut (jika memungkinkan).</div>

PENGELUARAN KAS Dalam usaha perhotelan terdapat beberapa pemegang kas (kasir), seperti kasir untuk masing-masing outlet (kasir FO, Res...