Petty cash is cash or funds provided by the company with the aim of paying expenses with

a relatively small nominal amount and routine or to finance the company's daily
operational activities that do not require too much funding, for example, buying office
stationery equipment , transportation costs, stamp duty, and so on.

How to manage petty cash in a company are as follows:

1. Determination of the balance limit on petty cash
After the formation of petty cash, a company must determine the amount of balance in
petty cash that is adjusted from the operational needs of the company in a certain period
of time for example within a month. To determine the amount of balance in petty cash, it
can be done using the recording method. There are 2 kinds of methods of recording on
petty cash, namely the fixed method ( imprest fund system ) and the method changes
or also called the fluctuating method ( fluctuating fund system ).

Fixed method or imprest is a method of petty cash recording where the amount of
petty cash balance is always fixed. Petty cash holders must always record and collect
evidence of expenditure transactions whenever there is a petty cash outlay. If the petty
cash is almost gone, the new petty cash holder makes a record based on the evidence of
accumulated expenditure transactions and after that, the petty cash holder will ask for
cash replenishment in accordance with the records that have been made so that the
balance received when refilling will be the same with the amount of balance given at the
first time.

Changing or fluctuating method is a method of recording small cash where the

amount of small cash balances always changes according to the expenses made by
the company. Recording and collecting evidence of expenditure are recorded in the
journal for petty cash. If the petty cash is almost gone, the petty cash holder will refill and
the balance of the petty cash refill does not have to be the same as the balance given at
the first time so that the balance received can be larger or smaller.

Kas kecil (petty cash) adalah uang kas atau dana yang disediakan oleh perusahaan dengan tujuan
untuk membayar pengeluaran-pengeluaran dengan jumlah nominal yang relatif kecil dan bersifat
rutin atau untuk membiayai kegiatan harian operasional perusahaan yang tidak membutuhkan
dana terlalu besar misalnya membeli peralatan alat tulis kantor, biaya transportasi, materai, dan
sebagainya.

Terdapat 2 macam metode pencatatan pada kas kecil yaitu metode tetap (imprest fund system)
dan metode berubah atau disebut juga metode fluktuatif (fluctuating fund system).

Metode tetap atau imprest merupakan metode pencatatan kas kecil dimana jumlah saldo kas kecil
selalu tetap.

Metode berubah atau fluktuatif merupakan metode pencatatan kas kecil dimana jumlah saldo kas
kecil selalu berubah-ubah sesuai dengan pengeluaran yang dilakukan perusahaan.