摘要：ABSTRACT :Purchases of raw materials is the principal activity of the company. Because rawmaterials are materials that form part of overall finished product. Raw materialsprocessing in manufacturing companies can be obtained from local purchase,import, or processing of their own. Therefore, the accounting system needs inthe purchase of raw materials at a very large company. Accounting system cashpurchases of raw materials prepared and used in companies, primarily intendedto generate accounting information in cash purchases of raw materials in highlevels of reliability so as not to mislead the user management and otherinformation, the more accurate the information is produced, the more precisedecision-produced
