摘要：Management of accounts receivable / credit for a company is an important thingto be done in order to accounts receivable / credit went well and minimize thethings that might happen beyond calculation. The system of internal control isdefined policies and procedures to obtain reasonable assurance that corporateobjectives have been achieved. A good control system can provide precise andaccurate data, which is the basis for decision making. Lack of existingemployees in the office of CV. Pangan Selaras, so there is no separation offunctions in each business unit and field, no orderly listing of each companyactivities both small and large, do not making a report for each period of workon what has been done by the company, the lack of segregation of duties amongthe managers, and the listing on each business unit or area. Data used by theauthor is the primary data from the CV. Knowing the accounts receivableaccounting system and internal controls in accounting to know the accounts.Recording accounts receivable accounting system have the CV. Pangan Selarasusing the excel program which is recorded by the accounting section. The lackof segregation of duties in CV. Pangan Selaras between managers, the authority,and the listing on each business units or areas that are not in accordance with theInternal Control System.
