ACCOUNTING SYSTEM EVALUATION OF REVENUE AND EXPENDITURE OF CASH FLOWS FOR THE PERFORMANCE OF THE COMPANY TO ASSESS EFFECTIVENESS OF NEW CONCEPT ENGLISH EDUCATION CENTRE

EDUCATIONAL INSTITUTIONS

Abstract


The
use of accounting systems in companies that will greatly
in
uence the decisions taken by the leadership. Therefore,
the accounting system which is made by the author can be
useful for related companies. To determine the accounting
system of cash receipts and expenditure on educational
institutions in accordance with standard accounting system
that has been assigned the writer to implement these
procedures into the accounting system of cash receipts
and cash disbursements on Institutions of New Concept
Home Eduacation Centre and describe the accounting
system by using the chart document
ow (
owchart). The
purpose of this study was to determine how the accounting
system of cash receipts and expenditures that are running
on Institutions of New Concept Home Education Centre
and whether the accounting system of cash receipts and
disbursements is running eectively. From the results
obtained in mind that cash receipts accounting system
consists of two procedures, namely the marketing and
academic procedures, and procedures of the sta. So also
in cash expenditures accounting system which consists
of only one part, namely the sta of the procedures.
Accounting system of cash receipts and disbursements are
not in accordance with standards established accounting
system because it has a weakness that is on the cash
receipts and academic marketing division only held by the
same person, and the cash outlay there is only one part
only associated and only held by one employee, so that
votes can lead to manipulation of data. Therefore, part of
the research proposed accounting system of cash receipts
and cash disbursements in the accounting system is cash
receipts procedure consists of four parts namely market-
ing procedures, the academic procedures, procedures of
accounting and nance section. And part of the research
proposed pegeluaran cash accounting system consists of
two procedures namely procedures of accounting and
nance section, with any one part is held by one person
then the system of cash receipts and cash disbursements to
be eective.

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