Evaluasi sistem penjualan kredit pada CV Putra Nugraha, Surakarta

Oleh :
Yoga Praditya - F3306193 - Fak. Ekonomi dan Bisnis

ABSTRACTS This study is held in CV Putra Nugraha which located in Jl. Merapi Raya No. 17 Surakarta. The objectives of this study is to know the implementation of credit selling system, to evaluate the advantageous and disadvantageous of the credit selling system and provide suggestion to CV Putra Nugraha. Research method used in this study is direct observation, interview and learning related-literatures with credit selling system. The elements in credit selling system is the related function, the used documents, the used accounting record, the required information by management, procedural network forming the system, internal controlling system and flow chart. The results of the evaluation of credit selling system in CV Putra Nugraha don’t have credit function prosedur before to existing credit selling, document being used by the authorized part but don’t having order number, then the writer suggests several suggestion for the existing accounting system in CV Putra Nugraha to be better. The suggestions are to make credit function, to provide order numbering in the document. Keyword: Accounting information system, credit selling