P, IRIANDHI.S. (2010) EVALUASI PROSEDUR PENJUALAN TUNAI DAN KREDIT SEBAGAIALAT PENGENDALIAN PADA UD JAYA MULYA LAWANG-MALANG. Other thesis, University of Muhammadiyah Malang.
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Abstract
The research objective was to determine if the procedure sales of existing cash and credit have been able to control devices for UD Jaya Mulya Lawang-Malang, so that corporate objectives can be achieved. Type penellitian used is descriptive qualitative, ie describe a variable in a single unit of analysis in the form of case studies or case study described in the form of description. Based on the evaluation and discussion of the sales procedures at UD Jaya Mulya Lawang-Malang, it can be concluded that existing procedures have not gone well, this can be seen from several weaknesses, among others: (a) In cash and credit sales document used is nota sales, daily reports, and the recapitulation of this cash sales has been good but there are still shortcomings are not evidence of cash inflows and cash receipts journal; (2) On credit sales administration department also has not made its accounting records into a card receivables, (3) Section warehouse Nor do the accounting records of the card warehouse, (4) On the use of accounting records is not good enough, that is not used cash receipts journal, warehouse card, the card accounts and financial statements. This can lead to bad information to be received by the user reports.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Rayi Tegar Pamungkas |
| Date Deposited: | 16 May 2012 03:24 |
| Last Modified: | 16 May 2012 03:24 |
| URI : | http://eprints.umm.ac.id/id/eprint/5427 |
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