Evaluasi sistem pengendalian intern sistem penjualan kredit pada Pt. Anugrah Mandiri Makmur Surakarta

Oleh :
Kentara Caesar - F3308069 - Fak. Ekonomi dan Bisnis

The aim of this research are to know how the System Of Internal Control On Credit Selling System in PT. Anugrah Mandiri Makmur. Based on the evaluation of Internal Control System on Credit Selling System in PT. Anugrah Mandiri Makmur, found some strengths, and weakness. Several advantages, among others, separation of function, use of all documents that have been serial numbered and printed, authorization at the beginning of each credit sales transaction process. Besides these advantages, there are also some disadvantages, among others, authorization is only done by one authority, giving credit agreement which is done only with oral, accounting departments employees who are less competent in their fields. Conclusions of this study were PT. Anugrah Mandiri Makmur have a system of internal controls and procedures for credit selling which is good and adequate, but there are still things that need to be increased at placing employees who really mastered the field of accounting, put some competent authority to authorize.