EVALUASI PROSEDUR DAN SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA CV. PIXEL

Liyani, Lisda Hikma (2015) EVALUASI PROSEDUR DAN SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA CV. PIXEL. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

This study attempts to evaluate the procedures and sourcing of raw materials in CV.Pixel system. Research on evalution procedures and an accounting system was used in the sourcing of raw materials research methodology descriptive. A method of the collection of the data in this study using direct observation, related documents and interview. Obtained form collecting data sources of primary and secondary data. The method used was the author observation, documents, and interviews. Based on a
system of accounting procedurs and evaluation on the purchase of raw materials on CV.Pixel in its implementation is still not right, because there are some procedurs and the system is still not yet done for lack of human resources in practice that can cause not controlling supplies of raw materials and can lead to the risk of recording an invoice the purchase, debt, warehouse card, and the report acceptance of goods.
Based on by way of conclusion writer give advice to the procedures and the system to be run well and in accordance with a standard accounting. That suggestion that is on a procedure made required to be added the part which is not possessed and the system which takes place must be paid attention to avoid from the risk of recording.

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