Abstrak


Evaluasi sistem akuntansi penjualan berdasarkan pesanan pada UD. Sinar Warta Kusuma Putra Kabupaten Demak


Oleh :
Yunita Puspitasari - F3304196 - Fak. Ekonomi dan Bisnis

ABSTRAK Sales have the important role in a company because they represent the especial activity of company to increase company earnings so that company can run its effort forever and ever. A company require to design the good accounting system to running its activity. UD Sinar Warta Kusuma Putra is a company which its production is done use job order method with the advanced payment by buyer. According to background above writer wish to do the research at UD Sinar Warta Kusuma Putra in Demak and take the Final Duty with the title " Evaluation of Sales Accounting System Based on Order at UD Sinar Warta Kusuma Putra Sub-Province Demak". Writer wish to know and compare the applying of accounting system of sale which exist in the company with the theory got by writer. According to the result of evaluation of sales accounting system based on order at UD Sinar Warta Kusuma Putra assessed by writer still less adequate. It seems from procedure which is run a business still simple. it causes document and also accounting note used also still less adequate and not yet as according to theory got by writer. In executing its accounting system, there are function geminating, that is operations function geminating, depository of cash, and record-keeping into financial function. Even though, sales accounting system based on order UD Sinar Warta Kusuma Putra have owned some excess, among others have used the document in the form of invoice which have authorization. Transaction record-keeping have also been done by noting it into journal