Evaluasi Sistem Akuntansi Pembelian Barang Dagang pada PT. Sun Motor

Oleh :
Cynthia Octavia Santosa - F3310035 - Fak. Ekonomi dan Bisnis

The purpose of this research is to evaluate the merchandise purchasing accounting system at PT. Sun Motor. It is to determine whether effectivities and adequate of the merchandise purchasing system. The analysis use observation and face to face dialog with employee. The merchandise purchasing system has five prosedurs and four organizational units. There are demand for goods, purchasing order, accepting merchandise, registering the payable and cash disbursement and there are so many document and accounting record in this system. The result of research are merchandise purchasing accounting system in PT. Sun Motor have good, but there are weaknesses. Include the first there are no segregation dutties in warehouse and merchandise reception functions. Second, there are no position rotation. Third, recording merchandise inventory manually is not effective and efficient The recommendation of the research, first there should be segregation duties between warehouse and merchandise reception funcitions. Second, there are position rotation. Thirth, deadline should be given for recording inventory everyday and often do cross check with computer data. Keywords: accounting system, merchandise purchase.