期刊名称：Faculty of Computer Science and Information Technology
出版年度：2011
卷号：0
期号：0
语种：English
出版社：Faculty of Computer Science and Information Technology
摘要：Managing accounts receivable/credit for a company is an important thing to do in order to ensure that the accounts receivable / credit run well and minimize things that might happen beyond calculation. Internal control systems are policies and procedures established to obtain proper assurance that company's goal has been achieved. A good control system can provide precise and accurate data, which become basis for making decision. Problem at CV. Pangan Selaras was the lack of stand-by employees in the office, and consequently there were no separation of function in each business and field unit, unorganized recording of company's activities, no report for any period of work for what has been done by the company, the absence of task segregation between management and recording division on each business or field unit. The data used by the writer were primary data and operational variable data accounting system, accounts receivable, and separation of functions. The data were used to identify the accounts receivable accounting system and internal controls in business receivables accounting. Accounting system in business accounts receivable recording was conducted by using an excel program which was recorded by the accounting division. The fact that there were no task separations between management, authority, and recording divisions on each business unit is not in compliance to internal contrl system.
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