摘要：In general, every company wants to always make a profit in each of itsoperations. Gain a persahaan largely determined by the success of the systemwas doing sales. To ensure that sales activity can be run as it should, then thefunction of the internal control system is very significant for corporateoperations. Issues discussed was regarding the implementation of the internalcontrol system for credit sales procedure and its elements so that managementobtain accurate information for decision making, safeguard assets, improveoperating efficiency of enterprises, and encourage adherence to policies andprocedures established. To obtain relevant data, the author conductedobservations and interviews in PT Mustika Ratu in the field of beauty tools,cosmetics.. But there are two functions of the internal control system which isrun by a single function, ie cash accounting functions and the functionsundertaken by the Finance and Cash.
