CREDIT SALES ACCOUNTING SYSTEM ANALYSIS IN PT. MIRUSA GRAHA

Megawati Megawati

Abstract


The use of accounting
systems in companies that will greatly in
uence the deci-
sions taken by the leadership. Therefore, the accounting
system created by the author can be useful for related
companies. To determine the accounting system of credit
sales at PT. MIRUSA GRAHA if it is properly executed
in accordance with standard accounting system that
has been assigned the writer to implement procedures
for credit sale into the accounting system by describing
the accounting system by using a
ow chart document
(
owchart). The purpose of this study was to determine
how the accounting system of credit sales that are running
on the PT. MIRUSA GRAHA and whether credit sales
accounting system is running eectively. From il has gained
note that credit sales accounting system consists of ve
pro procedures, namely procedures pro marketing division,
the credit department procedures, the procedures the
warehouse, shipping procedures and accounting procedures
pros. Based on the discussion of the system of credit sales
to PT. MIRUSA GRAHA, it turns out this company has
not implemented eective sales system where there are
parts that do not carry out duties in accordance with its
function, as well as the doubling in part.

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