摘要:ABSTRACT :In general the company or the seller would prefer a sales transaction that can bemade in cash. Because the cash sale or seller therefore the company can receivecash back directly, where cash can be used for further capital. Installment salesare sales which are collected in stages, in the future. Installment sales areconducted with the aim to increase the volume penjualaan, which in turn willincrease the company's earnings. At PT.