SISTEM AKUNTANSI PENERIMAAN KAS ATAS PENJUALAN TUNAI DAN KREDIT PADA PT JAYA SAFIRA PROPERTINDO

Rahmadani, Jala (2019) SISTEM AKUNTANSI PENERIMAAN KAS ATAS PENJUALAN TUNAI DAN KREDIT PADA PT JAYA SAFIRA PROPERTINDO. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

This study aims to determine the accounting system for cash receipts for cash sales and credit at PT Jaya Safira Propertindo. PT Jaya Safira Propertindo is a company engaged in property services that specifically sells houses of type 36/91 and 45/91. This study uses qualitative methods, by collecting, describing, analyzing, and explaining data regarding the accounting system for cash receipts for cash sales and credit at PT Jaya Safira Propertindo. The type of data used is primary and secondary data. The results of this study can be concluded that the application of cash receipts system based on the related functions is quite appropriate, but there are still good functions in cash sales and credit sales, there is a duplication of tasks because PT Jaya Safira Propertindo is a new company so as to minimize costs then a double function is performed.

Keywords: accounting system, cash, credit, property.

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