Evaluasi Penerimaan Kas dari Penjualan Mobil, Servis Kendaraan, Penjualan Suku Cadang Pada PT. Bengawan Abadi Motor Surakarta

Oleh :
Binandra Ruliant Pradipta - F3307144 - Fak. Ekonomi dan Bisnis

Bengawan Abadi Motor , Corp is a company engaged in the automotive field. The company serves automobile sales, vehicle servicing, and sale of spare parts of Toyota brand cars. In auto sales, there are two kinds of sales, the first car sales in cash, and the second car sales on credit. This study aims to obtain a cash receipt procedures and systems at Bengawan Abadi Motor , Corp and to know the strengths and weaknesses in the system of cash receipts from Bengawan Abadi Motor, Corp. The result show that the system of cash receipt at the Bengawan Abadi Motor, Corp generally been quite good. Some of the cash receipt system has the advantage – its own advantages. In addition to these advantages, the authors found several deficiencies. Disadvantages include the provision of document that are less organized among the sections, thus allowing no cross check betweenthe parts. Based on the results of the study, the authors provide several suggestions, including use of documents. Many documents are used, should not be centralized by the accounting, so that each department can perform cross-check, this can minimize the errors in the archive, and if the missing document is not difficult to find a replacement document. Keyword : cash receipt system