Evaluasi Sistem Akuntansi Penjualan Kredit Pt. Sun Star Motor Surakarta

Oleh :
Nurul Chasanah - F331009 - Fak. Ekonomi dan Bisnis

Purpose of the research is to evaluate accounting system of sale on credit of PT. Sun Star Motor. Author chooses the title about accounting system of sale on credit because the type of sale has high intensity and it is an activity to earn income. The income cannot be separated from cash, in which the cash is the most liquid of a company’s asset with a high susceptibility for manipulation. Therefore, in order to guard the cash that is gained from sale on credit, its safety should be improved by improving the accounting system of sale on credit of PT. Sun Star Motor. Generally, implementation of accounting system of sale on credit of PT. Sun Star Motor is basically good. It is proved from the presence of function separation, good authority system and good procedure of record keeping, and documents are equipped with printed sequence numbers. Nevertheless, there are several things needed to pay attention by the company, namely. PT. Sun Star Motor does not recognize position rotation, double functions, and double tasks. Based on weakness of accounting system for sale on credit of PT. Sun Star Motor, author provides suggestions, namely, position rotation should be conducted, separation between cashier function and installment. With improvement of system of the sale-on-credit, it is expected that implementation of system of sale-on-credit system of PT. Sun Star Motor will be better and to minimize any form of fraudulence