期刊名称：Faculty of Computer Science and Information Technology
出版年度：2008
卷号：0
期号：0
语种：English
出版社：Faculty of Computer Science and Information Technology
摘要：Managing accounts receivable/credit for a company is an important thing to doin order to ensure that the accounts receivable / credit run well and minimizethings that might happen beyond calculation. Internal control systems arepolicies and procedures established to obtain proper assurance that company'sgoal has been achieved. A good control system can provide precise and accuratedata, which become basis for making decision. Problem at CV. Pangan Selaraswas the lack of stand-by employees in the office, and consequently there wereno separation of function in each business and field unit, unorganized recordingof company's activities, no report for any period of work for what has been doneby the company, the absence of task segregation between management andrecording division on each business or field unit. The data used by the writerwere primary data and operational variable data accounting system, accountsreceivable, and separation of functions. The data were used to identify theaccounts receivable accounting system and internal controls in businessreceivables accounting. Accounting system in business accounts receivablerecording was conducted by using an excel program which was recorded by theaccounting division. The fact that there were no task separations betweenmanagement, authority, and recording divisions on each business unit is not incompliance to internal contrl system.
