摘要:The accounting system is the organizational forms, records, and reports arecoordinated in such a way as to provide financial information required bymanagement to facilitate corporate management. The accounting system used inanalyzing financial information in the accounting system cash sales are cashsales. From the accounting system cash sales will be known procedures to formthe system, related functions, the documents used, and records used by thecompany. From the analysis of an accounting system that has been done, thewriter can see how the Shoe Stores Fladeo handle a cash sales procedures. Ingeneral, cash sales accounting system procedures adopted by Shoe Stores Fladeoalready can be said of Internal Control System in accordance with generallyaccepted accounting standards, but there are still some differences in accountingsystems. This should be done to improve the company internal control systemsused by the company by adding the necessary documents and cash registermachines, in addition to storing cash in a safe function also can help preventfraud such as embezzlement. And separate the duties of each section in order toincrease the sense of responsibility in performing their duties in accordance withthe function of each of these sections.