Analysis Internal Control System of Trade Receivables in Pharmacies Pantura Subang

Sihabudin and Asep Jamaludin

Accounts receivable in the accounting system is the system that handles transactions related to accounts receivable. Receivables in the balance sheet classified in current assets and elements that are important and require good policies of management in the implementation. Internal control accounts have an important role in the activities of credit sales as the procedures used by the company to control the activity of the company accounts to run properly. were studied in this research is how the accounting system receivables from the pharmacy of Pantura which include receivables recording procedures are used, controls are applied. The purpose of this study was to determine the accounting system accounts are used, the procedure of recording the form of accounting system accounts, internal controls in the accounting system of accounts receivable, as well as to determine the benchmarks used in determining the security of assets smoothly at the pharmacy Pantura, by comparing theoretically studied from various sources by the author. The analytical method used in this research is quantitative descriptive analysis method. The conclusion from this study is the accounting and internal control systems provide protection of assets (receivables) of the company as well as a mainstay to the presentation of information in the report on transactions that occur on an entity. The use of a system, method, or measuring devices can help optimize business operations inassessing the level of smoothness and safety of an entity in its business operations.

Volume 11 | 12-Special Issue

Pages: 1408-1415

DOI: 10.5373/JARDCS/V11SP12/20193377