PROSEDUR PENERIMAAN KAS DAN PENGELUARAN KAS PADA PRATAMA BADMINTON ACADEMY SURABAYA

Putri, Dwike Amida (2019) PROSEDUR PENERIMAAN KAS DAN PENGELUARAN KAS PADA PRATAMA BADMINTON ACADEMY SURABAYA. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

This study aims to determine the accounting system for cash receipts and cash disbursements at Pratama Badminton Academy Surabaya. Pratama Badminton Academy Surabaya is a company engaged in the field of sports services, especially in the field of badminton. The results of this study indicate that there are many differences between the cash receipt accounting system and cash disbursement at Pratama Badminton Academy Surabaya and in the opinion of Mulyadi (2016). Trap Function occurs in the accounting system of cash receipts and disbursements that can occur fraud. Documents used are also still very simple and documents are not archived properly so it is difficult to find them if needed.

Keywords: accounting system, cash receipts, cash outlays

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