摘要:In a particular company management must be able to make the formulation ofplanning and making decisions about what should be done to achieve its goals.One activity is the management strategy based on economic principles whichobtain a large income with little expenditure. PT Bumi Serpong Damai TbkPurchasing Department in particular very important role in suppressing thecorporate expenses therefore necessary to manage the purchase of a goodaccounting system handling. The method is based on field studies, where theauthors came to the company directly to obtain a purchase accounting systemdata, as well as library research to obtain relevant reference to the theme ofwriting. Through this paper will discuss how the purchase accounting system inPT Bumi Serpong Damai and whether it was executed properly or not.. Withthese discussions, hopefully companies can implement an accounting systemwith the purchase even better.