Rozana, Afrieh Desy Ayu (2018) Sistem Akuntansi Pelunasan Piutang Pada PT. Pos Indonesia Surabaya Selatan. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
Sales on credit to a company have a higher risk than cash sales. On PT. Pos Indonesia Surabaya Selatan sales credit becomes the main income of a company. On the other hand, credit sales give rise to a receivable and reduce the company's assets. It takes a good internal control over credit sales accounting system, accounts receivable and cash receipts from the repayment of accounts receivable good to reduce the occurrence of these risks. This study aims to evaluate, identify the weaknesses and limitations of internal controls and provide suggestions for improvement in need. Repayment of accounts receivable starts from the analysis, observation and interview on the company's information system. Then from the existing data evaluations are made and the establishment of a good cash repayment accounting system in order to avoid accumulation of accounts receivable and to know the repayment procedure which starts from receipt of goods, letters and packages then processed according to the address and destination city then recorded by the admin's account and in the journal end by the accounting department. Repayment of receivables at PT. Pos Indonesia Surabaya Selatan is done by transferring the amount of receivables to the company's bank account in order to avoid unwanted things such as manipulating data. The form used is already eligible and all functions have performed its duties and responsibilities in accordance with its function. Key Word : Accounting System, Receivables, PT. Pos Indonesia Surabaya Selatan
| Item Type: | Thesis (Diploma) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 21 Jan 2019 08:46 |
| Last Modified: | 10 Jun 2019 04:57 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4100 |
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