Penerapan Sistem Informasi Akuntansi Penjualan Sparepart Pada PT. Generation Computer System Pematang Siantar

This Research aim to know applying of sale accounting system in earnings cycle at PT. Generation Computer System Pematang Siantar and to know applying of sale accounting system in earnings cycle exist in company have effective and effecien so that support sale internal control This research is executed with descriptive method. Descriptive method as activity covering data collecting in order to testing or replying question which is concerning situation when which is medium walk from fundamental a research. used by Data type that is primary data and secondary data. Technique data collecting use interview technique, documentation technique, and observation technique.Result of research obtained 1) Accountancy information system in earnings cycle and cash inflow from applied by receivable is company mostly have precisely and effective because have as according to theory so that can support sale internal control and cash inflow; and 2) Sale internal control and cash inflow at company have effective and effecien enough because have there are four internal control element in company