The purpose of this study was to determine the accounting system cash sales that
happened on the CV. Duta Java Tea Industri (2 Tang Tea). The problem in this research
is "(1) how the implementation of Accounting System Sales in the Company CV. Duta
Java Tea Industri, (2) Is Sales Accounting System which was held on the CV. Duta Java
Tea Industri has been able to present the required information management company, (3)
Does the Internal Control System has been implemented by the Company CV. Duta Java
Tea Industri in the implementation of corporate Sales Accounting System. "
The method and type of data used in data collection that is kind of secondary data consist
of documentation methods and methods of theoretical basis. Technique or method of
sampling in this study is the company CV. Duta Java Tea Industri with over 1-month
observation period began on December 1 to December 25, 2008. While the data analysis
techniques used include (1) descriptive: company profile, sales accounting system,
accounting procedures within the system of cash sales.
Test results on the CV. Duta Java Tea Industri show that has been operating efficiently.
This can be seen from cash sales report showing the number of orders or an increase in
demand by consumers.
Keywords: Accounting System, Sales.