摘要:Keywords: Internal Controlling System of Credit Sales, Primkopal Seskoal ABSTRACT This paper is concern about internal controlling system of credit sales in Primkopal Seskoal. The writer would like to find out how is the application of internal controlling system of credit sales that is run by Primkopal Seskoal, is the internal controlling system of credit sales affective and how is the result by internal controlling system of credit sales that is run by Primkopal Seskoal. This Research used primary data that obtained by Internal Control Questionnaires (ICQ). Analyzer as used in research this is the descriptive analysis qualitative, Internal Control Questionnaires (ICQ), and statistic analysis. From the research, then obtain result that internal controlling system of credit sales is effective quite.