Evaluasi sistem penerimaan kas dari penjualan tunai pada pt. bahagia sumber abadi Kebakkramat

Istianti, Dwi

× PT. BAHAGIA SUMBER ABADI (PT. BSA) is the company's merchandise trade (distributors) category of basic needs of daily border-crossing Liability Company (PT). Cash receipts on PT. BSA largely derived from the sale. Sales do by credit and cash sales, but cash sales have less risk than credit sales. Therefore earned cash receipts will be greater with less risk. It is interesting the writer to know system of cash receipts from cash sales as well as to identify the weaknesses and strengths of the system. This research was carried out by the method of collecting primary data collected directly, interviews conducted by question and answer directly with competent authoritiesi in this field, as well as through internship. System of cash receipts from cash sales are advantages and also disadvantages. The advantages include the separation of each of these functions have been implemented, the documents used are adequate and also have adequate accounting records. These weaknesses include the absence of a flow chart that says the implementation of the procedure is less irregular and it would complicate the understanding of the procedure if there is a new employee, depositing money to the cashier by Collector have 2 habits, one of which is not in accordance with the procedures, the implementation of signing procedures by the crew shipment SPKB different officers. Where the excess can be a strength and weakness can be a fraud. The authors concluded that the system of cash receipts from the sale of cash applied to the PT. Source of Eternal happy is good enough, but there are still some shortcomings. The author provides some recommendations to improve the weaknesses of the system. The recommendation is the need for companies to have a flow chart that can be written to facilitate understanding of the procedure, depositing money to the cashier by Collector must be in accordance with existing procedures, signing SPKB crew submissions should be determined by one of the officers of the crew that post. Keywords: systems, cash receipts, cash sales

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Penulis Utama	:	Dwi Istianti
Penulis Tambahan	:	1. 2.
NIM / NIP	:	F3310041
Tahun	:	2013
Judul	:	Evaluasi sistem penerimaan kas dari penjualan tunai pada pt. bahagia sumber abadi Kebakkramat
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2013
Program Studi	:	D-3 Akuntansi
Kolasi	:
Sumber	:	UNS-F. Ekonomi Prog. D III Akuntansi-F.3310041-2013
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Anis Widjajanto SE.,MSi.,Ak.
Penguji	:
Catatan Umum	:
Fakultas	:	Fak. Ekonomi dan Bisnis

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