Penerapan Sistem Akuntansi Penjualan Kredit PT Mama Dalam Usaha Meningkatkan Laba

Abstract

This paper discusses about the analysis and evaluation of accounting system in PT Mama and application system design adequate credit sales to PT Mama. The author would like to know how the accounting system of credit sales that are being run in PT Mama with the procedures related to credit sales. From this research, credit sales accounting system of PT Mama still is not enough there is still the task of stacking the other part to the authorization of credit sales have been made by the manager but credit transactions and sales activity has not been authorized by either of the one with the other documents used there are still deficiencies in the system of credit penjualn. Implementation of accounting systems adequate credit sales to PT Mama there are parts order sales, warehouse, part of the receivables, the collection, the shipment, part journal and part of the card stock as a single entity in conducting credit sales cycle PT Mama.