Sistem Akuntansi Penerimaan Kas Pada Pegaraman 1 Sumenep (Madura)

Kurniadi, Hastian (2019) Sistem Akuntansi Penerimaan Kas Pada Pegaraman 1 Sumenep (Madura). Diploma thesis, STIE Perbanas Surabaya.

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Abstract

The results showed that the accounting system for cash receipts in Pegaraman 1 Sumenep (Madura) originated from the payment of receivables given the difficulty of payment from customers through cash sales. The cash receipts system from receivables is carried out through corporate collectors and interbank transfers. Cash received from paying off receivables through both corporate collectors and inter-bank transfer directly deposited into the company bank, namely BRI. Repayment of accounts receivable by bank transfer is considered the number of customers who come from outside the city. The parts related to the accounting system of cash receipts Pegaraman 1 Sumenep (Madura) originating from the payment of receivables through transfers between banks and corporate collectors, namely the receivables / sales section, the accounting section cash section and internal auditors section. The document used in the accounting system for cash receipts through interbank transfers is evidence of bank entry. While the documents used in the accounting system for cash receipts through corporate collectors are receipts, proof of checks / BG entered, fire and bank evidence of entry.The accounting records used for the payment of accounts receivable, both through bank transfers and corporate collectors, namely bank entry journals and bank reconciliation. Internal control of the company that is the separation of functions between the cashier with the accounting department, using a bank account in receivables receivable, bank reconciliation and checking account records every day. Suggestions for Pegaraman 1 Sumenep (Madura), are expected to be able to tighten supervision of cash receipts so that there is no misuse of cash receipts. And firmness in the sales department in collecting accounts receivable from the customer. Keywords : Accounting System, Cash Receipts, Saltworks 1 Sumenep (Madura)

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: HASTIAN KURNIADI
Date Deposited: 13 Feb 2020 02:15
Last Modified: 10 Mar 2020 07:38
URI: http://eprints.perbanas.ac.id/id/eprint/6397

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