ANALISIS SISTEM AKUNTANSI PENJUALAN PADA PERUSAHAAN CV. DUTA JAVA TEA INDUSTRI (Teh 2Tang), TEGAL

Abstract

The purpose of this study was to determine the accounting system of cash sales that occur on the CV. Ambassador Java Tea Industry (2 Tea Tang). Problems in this study is "(1) How is the implementation of the Corporate Accounting System Sales at CV. Ambassador Java Tea Industry, (2) Whether Sales Accounting System implemented on the CV. Ambassador Java Tea Industry has been able to present the required information management company, (3) Does the Internal Control System has been implemented by the Company CV. Ambassador Java Tea Industry in the implementation of corporate Sales Accounting System ".
The method and type of data used in data collection are the type of secondary data consists of documentation methods and methods of theoretical basis. Sampling technique or method in this study is the company CV. Java Tea Industry Ambassador to the period of observation for 1 month starting on December 1 to December 25, 2008. While the data analysis techniques used include (1) descriptive: company profiles, sales accounting systems, accounting procedures in the system of cash sales. Test results on the CV. Ambassador Java Tea Industry show that has been operating efficiently. This is apparent from the report showing the number of cash sales or orders increased demand by consumers
Key words: Systems, Accounting, Sales, Information, Internal Control