Evaluasi sistem penjualan kredit pada CV Putra Nugraha, Surakarta
Yoga Praditya - F3306193 - Fak. Ekonomi dan Bisnis
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