CASH SALES ACCOUNTING SYSTEM AT GARDENA COLLECTION

NOVIARSYAH NOVIARSYAH, RENNY NUR'AINI

Abstract


Application of a cash accounting system at company's sales has an important
role in marketing the product to be sold in order to meet the needs of its
customers. With a system of good cash selling, the recording and monitoring
procedures of parties concerned can be done in accordance with the established
system so that irregularities that might occur can be avoided. The purpose of this
paper is to explain the accounting system of cash sales at Gardena Collection
and also to clarify whether internal control at Gardena Collection has been going
well according to the elements of effective internal control. Methods used in this
paper were field study and literature study, where data and information were
obtained through practical work, direct interviews and from the books related to
writing. From the results, it can be concluded that the application of the
accounting system of cash sales at Gardena Collection is going well. This can be
seen from the flow of documents executed by Gardena Collection was in
accordance with the established system and in accordance with the principles of
internal control. However, the internal control of sales tunainya there are still
some weaknesses that the possibility of corruption or fraud in the relevant
section in the accounting system of cash sales.

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