EFEKTIVITAS SISTEM AKUNTANSI PENJUALAN KREDIT

Credit Sales, Effectiveness, Credit Sales Accounting System.

Abstract

This study aims to determine the effectiveness of the credit sales accounting system applied
to the credit sales accounting system at PT. XYZ. This type of research is a qualitative
descriptive type with a case study approach and provides a picture between the subject and
the object under study. In this case the research is intended to describe the credit sales
accounting system. Based on the results of the study showed that the effectiveness of the credit
sales accounting system applied at PT.XYZ is quite good, seen from the responsibility for the
functions and authorities of each section and the achievement of a controlled credit sales
accounting system in achieving company goals. But there are still a number of things that
need to be fixed, such as the fact that there are still parts that run multiple functions in
PT.XYZ.