摘要：Accounting system is the organizational forms, records, and reports which arecoordinated to provide financial information needed by management to facilitateeasier company management. The accounting system used in analyzing financialinformation in the cash sales are cash sales accounting system. From cash salesaccounting system will be able to know the procedures that constitute thesystem, the functions related documents that are used, and records used by thecompany. From the analysis of an accounting system at Fladeo shoe store, thewriter can see how the procedures the Fladeo shoe store implied in handlingcash sales. In general, the procedures of the cash sales accounting systemapplied by Fladeo shoe store can be considered in accordance with the InternalControl System Accounting Standards. However, there are some littledifferences in the cash sales accounting systems Fladeo used. Seen from cashsales procedures, Fladeo shoe store uses over-the-counter sale in which thebuyer comes directly to the store and selects the available products and paymenttransactions, then do direct payment to the cashier. Tips which should be done toimprove the company's internal control systems are: adding a company'sdocuments required and cash register machines to provide safe cash storing andprevent corruption. In addition, separating the duties of each section is alsorequired in order to increase the sense of responsibility in carrying out all dutiesin accordance with the functions of each of these sections.
