CD-ROM
Evaluasi Sistem Akuntansi Penjual Kredit pada PT Teratai Kabupaten Sumba Timur (CD + Cetak)
In carrying out its operational activities, PT Teratai always tries to increase its sales, because the increase in sales also increases the revenue for the company. One way to increase sales is that companies also use a credit sales system. The problems studied in this study are the functions related to the PT Teratai credit sales accounting system, documents and records used in the PT Teratai credit sales accounting system, the network of procedures that form PT Teratai credit sales accounting system, elements of the internal control system. and document flow chart related to PT Teratai credit sales accounting system.
This study aims to determine what functions are involved in the company's credit sales accounting system, what documents and records are used in the company's credit sales accounting system, what network procedures make up the company's credit sales accounting system, elements of the control system. the company and how the document flow chart used by the company. The object of this research was conducted at PT Teratai, data collection was carried out through interviews with one of the employees of PT Teratai. The data collected were analyzed using qualitative descriptive analysis.
The results of this study indicate that the credit sales accounting system at PT Teratai has not been very effective. Because it is necessary to separate several sales functions between the collection function and the credit function.
Keywords: Credit Sales Accounting System
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