SISTEM AKUNTANSI PENERIMAAN KAS DARI PENJUALAN TUNAI PADA ARCHENZ CELL SAMIJAYA PHONE CENTER YOGYAKARTA

Sari, Erlina (2018) SISTEM AKUNTANSI PENERIMAAN KAS DARI PENJUALAN TUNAI PADA ARCHENZ CELL SAMIJAYA PHONE CENTER YOGYAKARTA. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

This study aims to determine the cash receipt system from cash sales at Archenz Cell Samijaya Phone Center Yogyakarta. Archenz Cell is a type of business that is engaged in electronic commerce, especially mobile phones. This research uses qualitative method, by collecting, describing, analyzing and explaining data about cash receipt system from cash sale at Archenz Cell Samijaya
Phone Center. The type of data used is primary data and secondary data. The results of this study can be concluded that the application of cash receipts system seen from the documents used in cash receipts are in accordance with the system of cash receipts are correct. However, for the related functions and principles of form
preparation on the cash receipt system, there are some that do not comply with the correct cash receipt system, namely, the existence of a double duty by the accounting function and the cash function performed by the cashier and the form at Archenz Cell does not have a serial number printed.

Keywords : System, Cash Receipt, Cash Sale

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