Evaluasi pengendalian internal siklus penjualan dan piutang usaha studi kasus pd PT X

Hartami, Asi (2009) Evaluasi pengendalian internal siklus penjualan dan piutang usaha studi kasus pd PT X. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT Reason for choosing this title for the development of increasingly rapid trading activities in which the company must face competitive competition. Sales on credit are the ways that companies can increase sales. But credit sales to face many risks. The evaluation is performed to determine the necessary internal controls to reduce the amount of risk. After the evaluation can be seen that the overall sales cycle and account receivable already no separation of function but in the accounts receivable was only one who handles the receipt of cash, demand deposits and checks to accounts receivable customer authorization. Conclusions obtained after the research is not yet effective internal controls in the accounts receivable because the employee could be wrong or intentionally authorize the accounting fraud in the receipt of money from customers. Advice given the addition of employees in the account receivable section.

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