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All Journal ComTech: Computer, Mathematics and Engineering Applications
Sintha Permatasari
Bina Nusantara University
Computer Science & IT Engineering Mathematics

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Evaluasi Sistem Akuntansi Penjualan Kredit, Piutang dan Penerimaan Kas Pada PT. Insan Media Pratama Vini Mariani; Sintha Permatasari
ComTech: Computer, Mathematics and Engineering Applications Vol. 2 No. 1 (2011): ComTech
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/comtech.v2i1.2753

Abstract

Credit sales in a company have greater risks than cash sales do. An excellent internal control is needed over the accounting system of credit sales, receivables and cash receipts to reduce the occurrence of these risks. This study aims to evaluate, identify weaknesses and limitations of internal control and suggests some improvements as needed. The methods used are literary study on books, textbook, and other related literatures; field research by interviewing the relevant parts and observing the company activities, forms and accounting records used. 
Co-Authors Vini Mariani