Institutional Repository | Satya Wacana Christian University: Evaluasi Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Sukses Niaga Solusindo Salatiga

ABSTRACT

In the accounting system of cash receipts and expenditures necessary to have a good
procedure that will be in accordance with management policies that have been set. Cash
receipts and payments are made outside the specified procedures, will allow to fraud, theft
and embezzlement of cash. The purpose of this study was to evaluate the cash receipts and
disbursements PT. Sukses Niaga Solusindo Salatiga. Data analysis method used is
descriptive qualitative analysis gives an overview of the system of cash and cash receipts in
the company. The results showed that the use of documentary evidence and proof of cash in
cash outnumbered prints. Therefore PT. Sukses Niaga Solusindo Salatiga should provide the
serial number printed on the document of proof of cash inflows and cash out , it is intended to
control the use of the document. The company should be split between cash receipts and
accounting duties cash outlay, it is to avoid if there is an error in the listing. Therefore PT.
Sukses Niaga Solusindo Salatiga expected to add one employee in the accounting
department.

Keywords : Cash Receipts and Expenditures Cash