<![CDATA[Company's main goal in running the operations of the company is to get the optimal profit. Profit optimal one of which can be done by credit sales, although one would incur losses due to the amount of accounts receivable bad debts. To overcome these problems, can be done by making effective system of internal control over accounts receivable so as to avoid embezzlement and waste of trade accounts receivable. PT AMIRA is a trading company that implemented a system of internal controls to trade accounts receivable. Based on the results of the discussion can be seen for 3 consecutive periods, in 2014 the company has implemented internal control over accounts receivable trade quite effectively that the company's turnover ratio of 50 times the average number of days of collection of receivables 7 days. When compared with two previous periods, the company has made improvements so that the percentage of bad debts can be minimized. Keywords: Internal Control System, Accounts Receivable Turnover Ratio, Total Average Day Collection of Accounts Receivable]]>
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