Tunai akuntansi rasa adalah cara yang dapat diterima untuk pertukaran untuk pembayaran utang, dapat diterima sebagai deposit untuk bank dengan jumlah wajah, serta simpanan di bank atau tempat lain yang dapat diambil setiap saat.
Tunai terdiri dari uang kertas, koin, cek yang tidak disimpan, deposito dalam bentuk giro atau bilyet, wisatawan cek, cek kasir, bank draft dan wesel.
Yang tidak termasuk uang tunai, yaitu:
-Money order dikenakan biaya, jika ada bahaya dikenakan biaya untuk bannk dikenakan biaya uang, maka uang pesanan tetap tercatat sebagai piutang wesel.
-Prangko, kadang-kadang dapat digunakan untuk pembayaran dalam jumlah kecil, tetapi prangko tidak diterima sebagai deposito bank, oleh karena itu biaya pengiriman bukanlah uang tunai.
-Periksa kembali (posting tanggal cek)
-Efek seperti saham, obligasi
-Deposito di bank-bank luar negeri atau di tabungan dalam mata uang asing.
-Pembatasan penggunaan cash uang, biasanya dalam bentuk dana, tidak termasuk dalam kas tetapi dilaporkan secara terpisah sebagai dana. Contoh: hibah, kredit usaha mikro. Jika penggunaannya masih dalam satu tahun dan termasuk dalam aset lancar kelompok, tetapi jika itu tidak dapat digunakan untuk pengeluaran dalam satu tahun lalu dilaporkan dalam sekelompok aset itu tidak halus.
Dalam praktek, kadang-kadang tunai dikelompokkan menjadi dua yaitu kas kecil dan uang tunai. Kas kecil yang digunakan untuk operasi sehari-hari dan jumlah ini tidak terlalu besar. Biasanya digunakan untuk operasi pengeluaran seperti biaya administrasi, biaya telepon, listrik, dll. Uang besar biasanya digunakan untuk rumah penerimaan piutang, pinjaman bank untuk membayar utang, pengeluaran, biaya pembelian aset.
Cash accounting sense is an acceptable means of exchange for repayment of debts, can be accepted as a deposit to the bank with the amount of face, as well as deposits in a bank or other place that may be taken at any time.
Cash consists of banknotes, coins, checks that have not been deposited, deposits in the form of giro or bilyet, traveller check, cashier check, bank drafts and money orders.
That does not include Cash, namely:
-Money order charged, if there is a danger of money charged for bannk charged, then the money orders remain recorded as receivable wesel.
-Postage stamps, sometimes may be used for the payment of the amount is small, but the stamps are not accepted as deposits by the bank, therefore the postage is not cash.
-Check Back (Post Date Checks)
-Securities such as stocks, bonds
-Deposits at banks outside the country or in savings in foreign currency.
-Restricted use of cash Money, usually in the form of funds, not included in cash but are reported separately as the Fund. Example: grant, micro enterprise credit. If its use is still within one year and included in current assets group, but if it can't be used for expenditures in one year then reported in a group of assets is not smooth.
In practice, sometimes in cash are grouped into two i.e. petty cash and cash. Petty cash used for operations on a daily basis and the amount is not too large. Usually used for operating expenses such as administrative costs, telephone charges, electricity, etc. Big cash is usually used to House acceptance of accounts receivable, bank loans to pay debts, expenses, expenses for the purchase of assets.
Cash consists of banknotes, coins, checks that have not been deposited, deposits in the form of giro or bilyet, traveller check, cashier check, bank drafts and money orders.
That does not include Cash, namely:
-Money order charged, if there is a danger of money charged for bannk charged, then the money orders remain recorded as receivable wesel.
-Postage stamps, sometimes may be used for the payment of the amount is small, but the stamps are not accepted as deposits by the bank, therefore the postage is not cash.
-Check Back (Post Date Checks)
-Securities such as stocks, bonds
-Deposits at banks outside the country or in savings in foreign currency.
-Restricted use of cash Money, usually in the form of funds, not included in cash but are reported separately as the Fund. Example: grant, micro enterprise credit. If its use is still within one year and included in current assets group, but if it can't be used for expenditures in one year then reported in a group of assets is not smooth.
In practice, sometimes in cash are grouped into two i.e. petty cash and cash. Petty cash used for operations on a daily basis and the amount is not too large. Usually used for operating expenses such as administrative costs, telephone charges, electricity, etc. Big cash is usually used to House acceptance of accounts receivable, bank loans to pay debts, expenses, expenses for the purchase of assets.
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