Tan Kwang En, - and Massie, Jennifer Maria and Carolina, Verani (2010) Pengembangan Sistem Informasi Akuntansi Penjualan Kredit untuk Meminimalisasi Kerugian Atas Piutang Tak Tertagih. Jurnal Bisnis, Manajemen & Ekonomi, 9 (11).
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Pengembangan SIA Penjualan Kredit untuk Meminimalisasi Kerugian atas Piutang Tak Tertagih.pdf - Published Version Download (303Kb) |
Abstract
Sales nowadays is mostly done on credit, so companies need to implement an outstanding credit sales accounting system that can provide information needs by the company. Accounting system is needed to help controlled it. If there are no controls in credit sales accounting system, doubtful accounts will be increasing, and that will be a threat for a company. PT. TAB branch of Cirebon have a problems in doubtful accounts. From the results of this research, it happened because of PT. TAB Cirebon branch does not have credit sales accounting information systems are inadequate because there is no credit functions and billing functions are very important for credit sales procedure. The author suggest a development of accounting information system with several changes in its system and procedures so a loss on doubtful account can be minimized.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Accounting Information Systems Credit Sales, Credit Sales Procedures |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 15 Mar 2012 09:57 |
| Last Modified: | 15 Mar 2012 09:57 |
| URI: | http://repository.maranatha.edu/id/eprint/763 |
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