SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS GUNA MENINGKATKAN PENGENDALIAN INTERN PERUSAHAAN

Abstract

The function of the accountingsystem is very important for the company because the function of the system can determine the results of the implementation of activities, follow the course of the company, carry out an activity of the company and facilitate the preparation of an activity plan. In its activities, the system of sales and cash receipts at PT. Citra Kreasi Makmur – Kediri has been running quite well, meaning that it is in accordance with the principles in internal control. The recording of activities, especially cash receipts and sales, is carried out using manual and computer systems. Cash is deposited into the bank not every day, depending on the amount of cash in hand. This causes internal control to be suboptimal. In the division of duties, the journal section in addition to receiving payments and storing company cash, the journal section also deposits money in the bank, in this case it should be done by the cashier.