Detail Cantuman Kembali
Audit Operasional Atas Fungsi penjualan Kredit Dan Piutang Usaha Pada UD. Bintang Mulya.
- Bagikan:
Abstract
UD.Bintg Mulya is a business entity in the bicycle. UD.Bintang Mulya have a some problems in credit sales cycle and accounts receivable functions not performed separation between cash and credit sales job description and recordation, geminating administration functions as well as cashier, customer billing receivables overdue, this indicates that the entity’s internal control structure not effective. The purpose of the study is to examine the implementation of procedures and controls on credit sales and accounts receivable.
UD.BintangMulya sells various types of bikes ranging from small size is,16,20 which is used for the children while is commonly used size 22,24,26. UDBintan Mulya isa a simple consisting only of leadership, the purchase, sales administrastion, warehouse.
Audit findings : the leadser is not a written policy granting discounts given to customers, not sales departement store sales invoice canceld, the warehouse did not make card warehouse, part administrasi not do card-making accounts for each customers, there is no evidence specifally for evidence of deletion receivables, no accounts receivable confirmation letter.
Conlusion or suggestions for the company is the guarantee thet the customer is given a credit sales, manufacturing receivable aging analysis, perform the separation function, delivery confirmation of accounts receivable.
Keywords : Operational Audit, Credit Sales, Accounts Receivable
Catherine ( 11210010 ) - Personal Name
2014
Sk.Ak Cat 88 2014
Sk.Ak Cat 88 2014
Text
Indonesia
Universitas Widya Kartika
2014
Surabaya
xii, 87 hal; 29 cm.
LOADING LIST...
LOADING LIST...