Asep Sholeh D


The develop-
ment of the business world very rapidly charging the com-
pany with companies in Indonesia to improve its perfor-
mance in order to grow. One component accounts in the
nancial statements that support the performance is cash.
Cash is cash used to nance the company's operations. In
addition cash is also part of the most appropriate assets
that can be used immediately to meet the nancial obliga-
tions of the company. The method used in practical work
such as interviews, observation and literature study. The
aim of this practical work is to nd out how the procedure
cash expenditures that occur in the Regional Oce Pawn-
shop. From the results of practical work in mind that there
are ve types of expenditure incurred in the Regional Oce
Pawnshop. Expenditures include spending cash for the pay-
ment of salaries, travel, payment of debts, payment of em-
ployee receivables, and cash operating expenses. The parts
involved in the cash disbursements that occur at the Pawn-
shop Regional Oces including the well-being, the treasury,
the verication and the bookkeeping.

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