<![CDATA[Account receivable of the company in general is one of the great of the current assets. Internal control is one of the ways of anticipating the cheating and the possibility of uncollectible account receivable. PT. Suramando is one pharmaceutical wholesaler in North Sulawesi engaged in sales of pharmaceutical goods (pharmaceuticals) and medical devices, so it has a large trade receivable. This study aims to determine the effectiveness of internal control of accounts receivable at PT. Suramando. The method used is qualitative method through the descriptive analysis. The results of the research which refers to the COSO framework on elements of internal control, shows the application of internal control of the company's trade receivables is effective. It can be seen that the company has implemented internal control elements eligible and adequate accounts receivable, supported by policies and procedures. Suggestions in this study, is that there should be control of the separation of duties between the salesman and the parts collector, and internal audit inspection function should be further improved. Keywords: internal control, accounts receivable]]>
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