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  • ANALYSIS OF CASH RECEIPTS ACCOUNTING SYSTEM IN PT. ESBE YASA PRATAMA BRANCH BATURAJA Renaldo Krinsal, 2015 (xv + 51 Pages) Email : renaldooo@ymail.com The purpose of this research are to know and analyze accounting system on cash receipts in PT. Esbe Yasa Pratama branch Baturaja. The data were collected by interview and direct observation by seeing accounting system on cash receipts of this company. Data analysis that used is qualitative. The result showed that accounting system on cash receipts in PT. Esbe Yasa Pratama branch Baturaja in practice involve related functions are functions of administration and treasury functions where the functions concurrently. Documents used is proof of the transfer and receipts. Accounting records used are receipts journal, general journal, and ledgers. Procedures which form a accounting system on cash receipts in the form of a flow chart.