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PT. XYZ membuka rekening bisnis di bank ABC, untuk menampung sebagian dari uang tunai yang dimiliki oleh perusahaan, sekaligus sebagai kontrol terhadap arus kas secara umum. Beberapa transaksi perusahaan melibatkan rekening bisnis tersebut, misalkan untuk pembayaran supplier, penerimaan piutang usaha, pemindahan saldo antar rekening, pembayaran gaji, dan lain sebagainya. Setiap bulan, bank ABC akan mencetak rekening koran sebagai catatan atas segala transaksi yang terjadi pada rekening bisnis tersebut selama periode satu bulan. Dalam rekening koran tersebut pada umumnya akan... READ FULL ARTICLE
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