INTERNAL CONTROL SYSTEM ANALYSIS SYSTEM IN REFRIGERATOR SALES SYSTEM AT PT. NATIONAL GOBEL

Ike Felikasari Agustina

Abstract


In this thesis dis-cussed about internal control systems on sale systems andinventory systems and procedures like a pro cash sales pro-cedures and procedures for transfers between warehouses.The means, the components and documents used in the cashsales procedure also discussed in this thesis. Since the num-ber of records that are made so many false accounting andsystem errors. Given these mistakes then applied to thesystem of internal control, internal control systems of PTNational Gobel in refrigerator sales system in accordancewith the elements of internal control systems established bythe theory. The element of unity that is the organizationalstructure which includes the separation of duties, one partis not given double duty or authority. The second element isa system of authorization and recording procedures cover-ing accounting systems and procedures for recording trans-actions authorized cash sales ow chart depicted throughcash sales system documents. The third element is a healthypractice that includes the use of serial numbered forms andapply the appropriate storage of documents in accordancewith the order number and date, the transaction is not ex-ecuted from start to nish by one part only. Meanwhile,the fourth element is that quality employees which includeprocurement selection on potential employees on the termsproposed, conducting education, conduct research and de-velopment. Thus the system of internal control applied byPT National Gobel has been sucient and optimal for appli-cation in the enterprise so that the survival of the companyrun well. Penamaan File: 20299924

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