Akuntansi Piutang Pada PT. Cahaya Gunung Sakti
The accounts receivable, of course has positive and negative aspects on the company. It is a claim onwed by someone to another in the forms of some money, goods and service. The account receivable is one of the assets reported in the balance. However, the accounts receivable can lead to costs or charges and it can last ito the uncollectable accounts receivable. The objective of this study is to know how the effectiveness of the internal control of the account receivable progressing at PT. Cahaya Gunung Sakti In conduting the study, the writer used descriptive and comparative methods. The descriptive method is analysis one by collecting and estimating the data as the reality. Whereas, the comparative method is metod of comparing the theoretical description to the results of the collected data by which the conclusion may be drawn. Based on the ersult of the study, it has been known that PT. Cahaya Gunung Sakti has made various policies in sale of credit. However, as the other policies implemented previously, still not all can increase the income of the company. It is required to conduct a better and independent control of the financial section so that it may function well. Thus, the effectiveness of the internal control can progress as expected by the company.
Year of publication: |
2010-10-07
|
---|---|
Authors: | Ramadhani, Dwi Liza |
Other Persons: | Siregar, Narumondang Bulan (contributor) |
Subject: | Prosedur Penjualan kredit | Sistem Penerimaan Kas | Internal Kontrol pada piutang | Akuntansi Piutang |
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