期刊名称：Faculty of Computer Science and Information Technology
出版年度：2008
卷号：0
期号：0
语种：English
出版社：Faculty of Computer Science and Information Technology
摘要：Cash reserve at a company or an agency does not have identity of ownership andvery liquid so it is easy to be distorted and misused. This requires the companyor agency to anticipate the situation by taking control of the cash reserve. One ofthe controls is the use of bank (check), however the use of check for relativelysmall number disbursement is not a practical way. Therefore, a petty cash fundreserve is established. Employee Advisory Board is using such reserve in theformat of fund system which is not fixed (fluctuation fund system).Implementation of petty cash fund reserve in the board has not been going well;as this can be identified from multiply functions between accounting andexecutive functions. The agency needs to implement internal control system ofthe cash reserve to ensure that there is no misuse of the cash.
