摘要：To get a clear picture as a practical work report writing, the writer conductedpractical work for 1 month and observed firsthand how the system of cash salesat TM Bookstore. The aim was to determine whether cash sales accountingsystem implemented by TM Bookstore has been done well and in according tothe theory applied in the TM Bookstore. Methods used in this practical workreport were field study, observation and interviews. The results obtained werethe data in the form of cash sales accounting system that has been applied at PT.Togamas institution Widyantara (TM Bookstore). After doing research, it can beconcluded that the accounting system of cash sales done in TM Bookstore salesare cash accounting which has an important role in the company in order to gainprofit.
