Cash is a medium of exchange and is also used as an accounting measure. In the balance sheet, cash is the most-current assets, in the sense that most often changed. Almost on every transaction with outsiders always affecting cash (Baridwan, 2000).
Accounting system on the company's cash outlay is generally done with two systems of cash expenditures accounting system with checks and cash dispensing system in cash through the petty cash fund.
To create a system of spending good cash, cash expenditure should be recorded in the journal cash disbursements according to proof cash out legitimate with their stamp "paid" from the relevant section, where evidence of cash-out is made based on supporting documents which are also affixed stamp "paid" for avoiding the use of more than one document. In doing so, the cash outlay should not be done by the function of the cash from the transaction beginning to end without interference from other functions. Because cash is an asset that is easy to distorted, hence the need for separation of functions between sections to separate appropriately the responsibility of dealing with cash and need the cash deposit to guarantee the reliability of the cash.
With the internal control and healthy practice regarding transactions in the company's cash expenditures, the cash the company will be ensured reliability, and can affect the development of the company.

Keywords : Cash, Accounting System, Cash Voucher.