Dina Ulwiyana


A system is created to
provide information to management as well as to outsiders
so that they better understand the existing systems on an
enterprise because it is not denied the information is very
important and needed by all people, especially in the ac-
counting system used eectively and eciently, therefore,
the company has its own ways to improve the quality of
its accounting system. This study is a study of credit sales
accounting system at UD. Masruri son who is a cottage in-
dustry (Home Industry). The purpose of this study were 1)
to describe its main accounting system accounting system
of credit sales at UD. Masruri Son, 2) examine the eective-
ness of the system. credit sales are running at UD. Masruri
Son. The method used in this study is to conduct direct
observations in the eld. Direct eld observations carried
out by analyzing how the
ow of credit sales documents at
UD. Masruri Son,
ow documents can be viewed using the
existing documents on the sale of a running system. Based
on the results of research conducted to obtain the result
that 1) the system of credit sales at UD. Masruri son was
walking by looking at the
ow of credit sales document used
2) system of credit sales at UD. Masruri Son can be said
has not been eective because there are multiple functions
in the sales department

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