Evaluasi Sistem Akuntansi Penjualan Kredit (Canvas) pada PT. K33 Distribusi Cabang Surakarta

Oleh :
Sanggar Putri Sari - F3308105 - Fak. Ekonomi dan Bisnis

The purpose of this research is to get an clearly illustration about Accounting Information System with canvas method selling system in Surakarta Subsidiary of PT. K33 Distribusi. The research’s methodology which used are observation, book research and interview with interrelated person. Research result can be use as consideration manner to determine better the canvas method selling system in Surakarta Subsidiary of PT. K33 Distribution. The study was conducted to compare the accounting system used in theory to its real implementation on the spot. The result of the research are canvas method selling system in the accounting information system of PT. K33 Distribusi have good, but there are disadvanages. First, there are no duties segregation the concurrent sale of biling. Second, there are no development education or credit skill for employees. Thirth, authorization held by the sales supervisor should be held by the credit. The recommendation of the research, first there should be duties segregation the sales and the billing. Second, should be development education or skill for employees. Thirth, credit authorization that is held by a sales supervisor should be held yhe credit departement to avoid uncollectible bad debts.