Evaluasi Sistem Akuntansi Penjualan Kredit, Piutang dan Penerimaan Kas Pada PT. Insan Media Pratama
Keywords:evaluation, accounting system, credit sales, receivable
Credit sales in a company have greater risks than cash sales do. An excellent internal control is needed over the accounting system of credit sales, receivables and cash receipts to reduce the occurrence of these risks. This study aims to evaluate, identify weaknesses and limitations of internal control and suggests some improvements as needed. The methods used are literary study on books, textbook, and other related literatures; field research by interviewing the relevant parts and observing the company activities, forms and accounting records used.
Bodnar, G.H., & Hopwood, W.S. Alih Basa oleh Jusuf, A.A. (2000). Sistem Informasi Akuntansi. Jakarta: Penerbit Salemba Empat.
Hall, J.A. (2007). Sistem Informasi Akuntansi, (edisi 4). (D. Foriasari, & D.A. Kwary, terj.). Jakarta: Penerbit Salemba Empat.
Mulyadi. (2001). Sistem Akuntansi, (edisi 3). Jakarta: Penerbit Salemba Empat.
Reeve, J. M., Warren, C.S., Duchac, J. E., Wahyuni, E.T., Soepriyanto, G., Jusuf, A.A. (2008). Principle of Accounting: Indonesia adaptation. Jakarta: Penerbit Salemba Empat.
Stice, E.K., Stice, J.D., Skousen, K.F. (2010). Intermediate Accounting (17th ed.). South-Western, China: Cengage Learning.
Warren, C. S., Reeve, J. M., Fress, P. E. (2005). Pengantar Akuntansi buku 1, (edisi 21). (A. Farahmita, Amanugrahani, & T. Hendrawan, Jakarta: Penerbit Salemba Empat.
Wibowo & Arif, A. (2002). Pengantar Akuntansi 1: Ikhtisar Teori dan Soal-soal. Jakarta: Penerbit Salemba Empat.
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: