摘要:Key Words : CASH EXPENDITURE, ACCOUNTING SYSTEM, PURCHASEOF GOODSABSTRACT :Cash expenditures accounting system for the purchase of goods requires goodprocedures and completeness of the documents in accordance with theestablished policy of corporate management. Disbursements beyondpredetermined procedures and are not supported by the complete document, willbe the chance of corruption, theft and embezzlement of cash. The purposes ofthis practical work were to find out cash expenditure accounting system for thepurchase of goods, to know the documents used in the disbursement accountingsystem for purchasing goods, to know the parts related to the accounting systemof disbursement for the purchase of goods and the measures carried out in cashcontrol. The data collection methods used was the documentation andinterviews. The Cash expenditures accounting system for the purchase of goodswas done by issuing a check and using petty cash funds. The parts in the systemrelated to cash expenditures were: Division and Sub Division which needed thegoods, Household Sub-Division of Equipment and Safety, Division of Finance,Human Resources and General (Accounts Payable Section and Section Cashier(Accounts Payable) and Sub-Division of Accounting. All documentsdisbursements for the purchase of goods should be accounted for by the partsinvolved.