PERLAKUAN AKUNTANSI ATAS KAS KECIL BERDASARKAN SAK ETAP PADA PDAM SURYA SEMBADA KOTA SURABAYA

At the company's daily operational activities there is a need equipment that is relatively small to support the work of the company's performance. Supporting the needs of the enterprise equipment often requires pengeluarkan funds, the purpose of the funds should be paid immediately in order that the company's operations run smoothly, and the fund is not practical when using checks. A petty cash funds provided by the company and the needs of a relatively small and less effective and economical to use a check. Petty cash fund is a fund that is highly functional for the smooth daily operations of the company. The purpose of this study to determine how the accounting treatment of petty cash in the PDAM Surya Sembada Kota Surabaya. The method used in this research is descriptive method to describe the accounting treatment petty cash in the company. Data obtained from the primary data and secondary data. Primary data obtained from direct interviews with the research unit while secondary data obtained from books and other literature. The results of this study petty cash that the base used for the accounting policies and methods are cash basis in recording petty cash imprest. At the time of replenishment of the PDAM Surya Sembada Kota Surabaya only set fundraising Rp 5,000,000 to be recharging. Keywords: Accounting Treatment, Petty Cash, Imprest Method