Evaluasi Sistem Akuntansi Pembelian Bahan Baku Pada Pt. Pratama Mitra Aksara Colomadu

Oleh :
Emmanuel Suprapto - F3310043 - Fak. Ekonomi dan Bisnis

This research aimed to find and get a picture of purchases accounting system in PT. Pratama Mitra Aksara Colomadu, it is about the evaluation of the implementation of the purchases accounting system on PT. Pratama Mitra Aksara Colomadu with the theory contained in the reference. In addition also to learn about the strengths and weaknesses of the systems and procedures for the purchases at PT.Pratama Mitra Aksara Colomadu. Writer get the data with literature research and field research. Writer do observation in the company and make some interview with the employee that concerned with purchases accounting system in PT. Pratama Mitra Aksara. Purchase accounting system in PT. Pratama Mitra Aksara is good enough, functions and parts have been running tasks properly, there are authorization documents by each department concerned. However, there are still some that need to be corrected and supplemented. Like making a goods receipt report that should be done by the production subdivision and separation fungtion between production division with warehouse division and also separation fungtion accounting division and purchases division.