Sistem Akuntansi Penjualan Kredit Pada Cv. Sumber Tirta Anugerah

Pratiwi, Alya Intan (2021) Sistem Akuntansi Penjualan Kredit Pada Cv. Sumber Tirta Anugerah. Diploma thesis, Universitas Islam Riau.

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Abstract

A company established must have a purpose and one of the goals is to seek profit and in order to maximize these profits, the survival of the company must also be maintained. In this era of globalization, the development of the economy and the business world is moving very rapidly, giving rise to a factor of competition between one company and another. Every company must have its own sales accounting information system, especially credit sales accounting information systems. In running the sales accounting system, the operations function should be separated from the accounting function. This is one way to safeguard the company's assets, ensuring the accuracy and reliability of accounting data. If a company has multiple functions, it will increase the occurrence of fraud committed by employees by changing accounting records and covering up fraud. Therefore, with the credit sales accounting system, it is expected to minimize credit bills from consumers that accumulate and can also reduce fraud that could occur. CV. Sumber Tirta Anugerah is a company engaged in the distribution of paint products in the Pekanbaru area and several districts in Riau province. In carrying out credit sales CV. Sumber Tirta Anugerah has implemented a separation of functions in each of its retailers so that employees will find it difficult if they want to commit fraud. Because CV. Sumber Tirta Anugerah has also implemented a computerized system, so every transaction will be directly recorded in the central company system. And if there is an irregularity, the central company will directly contact the retail concerned. Based on the description above, it can be seen that the credit sales accounting system is very important for companies to pay attention to. So in writing the Field Work Practice Report, the author is interested in discussing the problem of the credit sales accounting system at the CV subsidiary. The source of Tirta Anugerah is PD Fact Jaya with the title "CREDIT SALES ACCOUNTING SYSTEM IN CV. SUMBER TIRTA ANUGERAH (PD. Fakta Jaya)”.

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