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  • Analysis of Accounting System of Cash Reception From The Account Receivable at CV Delta Graha. Lia Zahra, 2015 (xii + 48 pages) E-mail: lia.zahra27@gmail.com The author conducted data collection by means of observation and interviews directly to the object of research. Analysis was conducted by the author in completing this final report is in the form of an analysis of the system of internal control of cash receipts deposit insurance premiums that have been implemented enterprise. From the analysis The Author find doubled job on cashier and journal function from the 2nd Director and there is not appropriate journal. As the result of the analysis, The Author suggests to help the company in the future, those are additional function for Accounting Unit and add General Journal and separate the book and money kept jobs.