05 December 2015

Kas (cash): definisi menurut PSAK 2/IAS 7

Kas terdiri atas saldo kas (cash on hand) dan rekening giro (demand deposits).
Sumber: Pernyataan Standar Akuntansi Keuangan 2 (PSAK 2) Laporan Arus Kas, paragraf 6.

Cash comprises cash on hand and demand deposits.
Source: International Accounting Standard 7 (IAS 7) Statement of Cash Flows, paragraph 6.

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