摘要：Cash sales system is the main companys activity, because the cash sales affectthe company's income. The company's survival depends on achieving expectedsales goals that can increase corporate revenue. The system includes cash sales,networking procedures, the parts involved in cash sales, used documents andaccounting records of cash sales. The purpose of this research is to analyze thesystem of cash sales at PT. Mustika Ratu, Tbk to evaluate the strengths andweaknesses. And to find out if it is in accordance with the existing theories inthe book. Research results obtained from the conclusion that the system of cashsales in PT. Mustika Ratu, Tbk has gone well each part has been carrying out itsfunctions and the company has implemented a good internal control andintegrated so there is no possibility of disorder.
