Evaluasi Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Pada Distributor Rumah Dannis Surabaya
Daftar Isi:
- The purpose of this study is to determine the implementation accounting system of cash receipts and expenditure in Distributor Rumah Dannis Surabaya and then evaluate it. The method used in this research is descriptive qualitative method by using primary and secondary data. The result of the research shows that there is a difference of cash accounting system of acceptance and cash disbursement to Distributor Rumah Dannis with theory in book "Accounting System" from writer Mulyadi. Accounting system is still simple because the Distributor Rumah Dannis Surabaya belongs to SMEs. After evaluating the accounting system that has been applied, it can be concluded that there is no separation of cash functions and accounting functions, the documents used are sales notes no authorization from the sale, the records used are cash sales books, accounts receivable books, daily cash mutation books, There is no cash checking procedure by the owner, and does not form a small cash fund system. Keywords: accounting system, accounting information system, cash receipts, cash expenditure