AKUNTANSI TRANSAKSI KAS PADA BLUD/BLU

Cash is cash and deposit balances in banks that can be used at any time to finance government activities.

Problems related to cash include:

1. There is a cash balance derived from shopping returns
2. There is a cash balance arising from the expenditure that has been accounted for but has not been paid
3. There is a difference between the physical balance of cash and the balance of the cash book
4. There is a loss/lack of cash balance
5. There is an excess of non-proprietary cash
6. Suspected of potential abuse of authority over cash management
7. There is a relationship between cash management and cash balances with Budget Over (SAL) balances and
8. There is a presentation of assets that are restricted in their use.

The treasury balance of receipts increases if there is money coming in from cash receipts/transfers. The cash balance of the treasurer of expenses consists of cash and cash in the expense account. The balance in the treasury of the treasurer of expenses will increase if there are inflows including from:

1. money transfer supplies
2. Receipt of refund of shopping
3. Receipt of current account services
4. Receipt of tax deduction money collected by the treasurer of expenditures.

The treasurer’s cash balance will be reduced if there is an outflow that, among other things, comes from:

1. Shopping area
2. Depositing return money and
3. Depositing of tax deduction money collected by the treasurer of expenditures.

Cash Transaction Accounting

Cash receipt transactions can be in the form of

1. Income transactions, recorded in the amount of nominal value of cash received in rupiah.
2. Financing receipt transactions
3. Transfer acceptance transactions
4. Other receipt transactions

Cash expenditure transactions can be affected by:

1. Regional shopping transactions

Government spending is generally done through money supply (UP) and direct payment (LS) mechanisms. Inventory money is used to finance everyday transactions that are not possible with a direct payment mechanism. If there is a provision that the inventory money at the end of the year is still left, the remaining UP must be deposited into the account. While direct payment is a mechanism for spending cash for spending from direct accounts to third parties.

2. Financing expenditure transactions
3. Transfer expense transactions
4. Other expense transactions