The Implementation Accounting System of Cash Receipt and Disbursements in the Supporting of Cash Internal Control at PT. Kahoindah Citragarment

Abstract

Every company needed internal control to assist management in mantain  the company's assets. All sectors in a company need to internal control, one of cash internal control. Internal control of cash at PT Kahoindah Citragarment cash internal control of cash receipts and disbursements. The purpose of this reseach to the description of the cash receipts and disbursements accounting system applied by PT Kahoindah Citragarment and to know the of cash internal control. The research method that used is a descriptive qualitative to describe the company’s condition. This reseach the focus in the implementations of cash receipt and disbursements  in the supporting of cash internal control. The results showed that the implementations of cash receipt and disbursements at PT Kahoindah Citragarment it is still not effective because is not fully in accordance with the existing Mulyadi’s theory is is double duties to finance staff, that is cash receipts and disbursements for petty cash there is no separation between the finance staff and accounting staff