摘要:Cash sales accounting system is a key element of the activities and the routine activities of the company. Sales fluctuations affect the cash is cash receipts, which are directly related to corporate earnings. Cash accounting system sales network covering the procedure, part relevant sections in cash sales, documents used, and the accounting records of cash sales and accounting records of cash receipts. The purpose of this observation is to analyze the accounting system of cash sales and cash receipts in PT. Master Wovenindo Label by evaluating strengths and weaknesses to determine if in accordance with the existing theories in the book with observations that have been made. The results obtained from the observations the conclusion that the system of cash sales in PT. Wovenindo Master Label has worked well in each section has been carrying out its functions and the company has implemented a good system and integrated so that the possibility of abuse can say no.