Tsuroya, Fathiza Mahdi Aini (2021) Evaluasi Sistem Akuntansi Penjualan Tunai pada Apotek Trubus. Diploma thesis, Universitas Perbanas Hayam Wuruk Perbanas.
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Abstract
This research was conducted at the Trubus Pharmacy which is the object of research. The purpose of this study was to determine the cash sales accounting system applied to the Trubus Pharmacy and to determine the evaluation of the cash sales accounting system at the Trubus Pharmacy. Data collection techniques used are interview techniques, observation and documentation techniques. The research method used is a qualitative descriptive approach, namely by comparing the existing theory with the actual reality at the Trubus Pharmacy and presented in the form of a description. The results showed: The Cash Sales System at the Trubus Pharmacy was not good enough, indicated by the presence of: a) Relevant sections: Sales, cash, warehouse and operations, b) Documents used: FPT, sales notes, c) Accounting records: Reports cash sales and inventory cards, d) Implementation of cash sales procedures: Sales orders, cash receipts, delivery of goods. The results of the evaluation of the cash sales accounting system at the Trubus Pharmacy are not good enough and there are still some shortcomings, namely the warehouse section which is also in charge of delivering goods so that it is necessary to separate the warehouse so that the packaging of goods is not hampered. Documents and records used are still incomplete and have not listed a printed serial number. Keyword: Accounting System, Cash Sales
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | FATHIZA MAHDI AINI TSUROYA |
| Date Deposited: | 31 Jan 2022 01:53 |
| Last Modified: | 31 Jan 2022 01:57 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8576 |
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