摘要：The study wanted to know the effectiveness of internal control systems of thesales cycle at the BULOG BERINDO, a tate-owned Company. as one of thestrategic business unit . The company subject to inspection in relation to thesales presentation in the company's financial statements , assess and controlstructure to determine whether or not an error in calculation on the sale of ricehad happened. Based on data compilation method, as permitted , the study wasconducted aimed at evaluating and testing, it is concluded that the sales recordwas correct and reasonable, the function of sales, cash receipts, accountsreceivable and recognition functions on finance and accounting, have closerelationship with the financial statement presentation, each delivery of goods toconsumers or buyers, conducted by the warehouse occurred reciprocal control,either by the sales order or the business cooperation so that the risk of errorregarding the number of goods delivery, the type of goods, and consumerdestination can be controlled. The study found that in the implementation of itsinternal control structure was inadequate, like the overlapping in the saleprocedures.
