ANALISIS SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA CV. MJ PERFUME MEDAN

Abstract

Observations made at CV. MJ Perfume Medan, there are various problems faced by the company in
implementing the sales accounting system and cash receipts system, so the implementation of the cash
receipts system sales accounting system requires several improvements so that it will be able to produce
accurate information, which will later be useful for company management in decision making. decision.
The problem in this research is to analyze the systems and procedures for recording sales and cash
receipts applied by CV. MJ Perfume Medan. The type of research used is descriptive research, namely a
research conducted by collecting, compiling, analyzing, and designing the existing accounting system
on the CV. MJ Perfume Medan.The results of the study concluded that the CV. MJ Perfume Medan has
run a cash sales accounting system manually and it is still very simple. The cash sales system is good
enough. Documents used in the credit sales system on CV. MJ Perfume Medan, namely: order receipt
records, sales invoices, travel documents and delivery of goods. While the accounting records used in
credit sales include accounts receivable books, sales journals. In accounting records are still very
simple. Cash receipts accounting system on the CV. MJ Perfume Medan has been running well because
the information from cash receipts activities can be adjusted to what is needed by the company's
management. This is supported by the procedure for recording cash receipts from sales used to record
cash receipts transactions.