Sistem Akuntansi Penjualan Konsinyasi pada Perum BULOG Subdivre Surabaya Utara
Daftar Isi:
- Sales are an important aspect for the company in order to rotate capital so that company continues to run smoothly. If the management and distribution is not good, it will harm to company. Sales at Perum BULOG Subdivre Surabaya Utara, are of various kinds, one of which is the sale of consignment. In this consignment sale, there are still frequent delays in payment or sattelment. The purpose of study is to find out how to sales accounting system at Perum BULOG Subdivre Surabaya Utara and the solution prevent late payments. In this study, the authors used interview data and documents and then compared them with existing theories. The results of this study are to know the related functions, documents used, internal control systems, accounting record used, network prosedur that make up the system, and consignment sales procedures. The advice givenfor this problem is that the related funcitons are paid more attention, and customer should be remainded before the due date, for BULOG to overcome these problems it is good by sending a Warning Letter (SP) 1. Key Word: Accounting System, Sale, Consignment