SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PEMBELIAN SPARE PART PT. NASMOCO BAHANA MOTOR

Abstract

Computerized system which includes the purchase system, a sales system and accounting system will be very helpful, when compared with the manual system. PT. Nasmoco Bahana Motor sales transactions on credit and cash. Sales transactions on credit only applies to companies that have made MOU (memorandum of understanding) with the company. In the process of credit sales of PT. Nasmoco Bahana Motor begins when the buyer order goods received by the administration. Purchase accounting system at PT. Nasmoco Bahana Motor are buying on credit, in the purchase process PT. Nasmoco Bahana Motor started from the warehouse create purchase order (purchase order) in 2 which has been on the authorization of the warehouse, the head of spare parts and administration manager. The computerized system PT. Nasmoco Bahana Motor does not require financing (economic) program in making the system because the system has been adopted by all Nasmoco Group, and PT. Nasmoco Bahana Motor simply adopt existing systems so memudahkahkan for managers to make decisions quickly and accurately.

Keywords:  sistem pembelian. sistem penjualan, sistem akuntansi, dan pengendalian inetrn