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