Audit – Cash Opname (English Version)


uangCash Opname is a check balance between a real cash on hand with the cash on your accounting records. Doing a cash opname is easy, we just need an attention to details. I get 2 investigation report pappers when i do it. One papper is for me, and the other is for company as an evidance.

On that papper is shown a tittles: Invetigation Report Cash Opname, then followed by the company name, the dates when we doing a cash opname, and some rows as belows:

  • A cash balance on … (fill with a date)
  • Provement found
    • Subtraction
    • Augmentation
  • Total

These rows above is based on accounting record by the company field. Provement found should be filled with a number on the report. Is there any transaction that happening on the cash opname day, we could fill it on substraction and augmentation column. The total will be comparing with the real cash on the company hand.

The next rows, is a total real cash in company based on the type of a money. On this part, you’ll found a total of coin and papper money which outstanding on your country. You just need to fill and count it. On my Investigation Reports is shown like these below:

1. Papper Money:

  • 100.000 IDR x … = …
  • 50.000 IDR   x … = …
  • 20.000 IDR   x … = …
  • 10.000 IDR   x … = …
  • 5.000 IDR     x … = …
  • 2.000 IDR     x … = …
  • 1.000 IDR     x … = …
  • 500 IDR        x … = …

Subtotal Paper Money = …

2. Coins:

  • 1.000 IDR x … = …
  • 500 IDR    x … = …
  • 200 IDR    x … = …
  • 100 IDR    x … = …
  • 50 IDR      x … = …

Subtotal Coin Money = …
Total A Real Money on Company Hand = …

Thus, compare between a cash on accounting report and a real cash on company hand. You should prepare an adjusting entries if the comparasion doesn’t balance. If you have finish, put your sign on the investigation report. And we’re cool now.🙂

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