RANCANG BANGUN SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA CV SONO PUTRO DELANGGU

Abstract

Sales are a major source of income, while the cash receipts are the main
source of cash from operating activities. The purpose of this study to determine
whether the accounting system sales and cash receipts are applied by CV Sono Putro
Delanggu been effective so as to support the internal control of sales and cash
receipts and designing wake accounting system sales and cash receipts to boost the
effectiveness of internal controls on CV Sono Putro Delanggu. The type of data used
quantitative and data qualitative. Data source of primary data. Data collection
techniques with interviews, documentation, observation, and questionnaires. The
results of sales system is the absence of a record on a card receivables, credit is not
authorized by the credit function, mail order delivery order and use the
responsibilities of the sales function yet, no separate sales function with a credit
function, there is no separation between the functions of sales and treasury functions,
director of the company is still involved in receiving orders from customers. The
results of cash receipts system is no separation of functions treasury and accounting
functions, the absence of separation of functions of cash receipts and accounting
functions, not insured collectors and cashiers, cash is in the hands of collectors
journey as they are not insured by the company, cash receipts from buyers in the
authorization by the sales function.
Keywords: sale systems, cash receipt system, internal control system.