Evaluasi Sistem Akuntansi Piutang Dan Sistem Penagihan Piutang Di Pt.Warna Dunia”

Oleh :
Dicki Eka Prasetyo - F3311044 - Fak. Ekonomi dan Bisnis

PT. Warna Dunia is a single distributor of paint product produced by PT. Indaco Coating Industry. In marketing its product, the company made sale in both cash and installment. The sale of the company frequently made by installment. This study aimed to find out the compatibility of receivable accounting system treatment and receivable collection system applied by the company. This study use interview method to get necessary information. The result of study concluded that overall, in PT. Warna Dunia, the receivable accounting and collection system had run well enough viewed from related function, document, note and adequate procedural network and computerized documentation. But there are still some shortage of a system like the function that double in billing and recording receivable.