Analisis Pengendalian Intern Atas Sistem Akuntansi Penjualan Kredit dan Penagihan Piutang Pada PT. Indojaya Agrinusa Medan
| Main Author: | Andiny, Rinni |
|---|---|
| Other Authors: | Ja’far, Hotmal |
| Format: | Student Papers |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/28536 |
Daftar Isi:
- Internal control is a system as policy, practice and procedure applied by organization to achieve their main goals, in examples : to keep the assets of organization, to ensure a high degree of accuracy in use accounting record and information, and to measure the suitability of policies and procedure applied by management. The object of this research is PT. Indojaya Agrinusa, an industrial company that operated in poultry feeds. In this thesis, the writer focuse to internal control on accounting system of credit sales and claim of account receivable at PT. Indojaya Agrinusa. The objective of this research is to study the effectivity of internal control on accounting system of credit sales and claim of account receivable applied by company to prevent and to minimize the discrepancy. The research methode applied by the writer is a descriptive study and the applied data are primary and secondary data. While the data collecting are documentation, interview and library research. Of the result of study, the writer coclude that PT. Indojaya Agrinusa applies internal control on accounting system of credit sales and claim of account receivable that suitable to prevent and to minimize the discrepancy. In addition, the writer have some suggestion for the company to review their policy in approvement of credit, the addition of audit internal department and application of turning system of employee.
- 040522023