JACTA: Journal of Accounting and Tax
Vol. 1 No. 1 (2022): JACTA: Journal of Accounting and Tax, July 2022

ACCOUNTING SYSTEM FOR PURCHASING RAW MATERIALS ON CREDIT AT PT. XYZ IN BEKASI

Titik Purwaningtyas Titik Purwaningtyas (POLITEKNIK LP3I JAKARTA)



Article Info

Publish Date
07 May 2023

Abstract

ABSTRACT This final project research aims to determine the procedure for purchasing raw materials on credit, to determine the accounting records for purchasing raw materials on credit, and to determine the internal control of purchasing raw materials on credit at PT. Sanoh Indonesia in Bekasi. The research method used is a qualitative descriptive method, namely a method that aims to make a description or picture of the observations obtained and present them systematically. Based on the discussion it can be concluded that the Accounting System for Purchasing of Raw Materials on Credit at PT. Sanoh Indonesia still has several divisions that have concurrent duties, such as the warehouse section and the receiving department. The internal control system contained in PT. Sanoh Indonesia is still not in accordance with the internal controls contained in Mulyadi's book. Keywords: Accounting System, Credit Purchasing

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Journal Info

Abbrev

jacta

Publisher

Subject

Economics, Econometrics & Finance

Description

JACTA: Journal of Accounting and Taxes (E-ISSN 2987-3746) is a high-quality, open-access peer-reviewed scientific journal published twice a year by Asian Publishers. JACTA: Journal of Accounting and Taxes focuses on all areas related to their hypothetical and theoretical nature and which provides ...