ACCOUNTING SYSTEM FOR CASH RECEIPTS FROM ACCOUNTS RECEIVABLE COLLECTORS AT CV BERKAT UTAMA JAYA SURAKARTA

Abstract

The research conducted at CV Berkat Utama Jaya aims to determine and understand the company's receivables collection accounting system. The research uses a qualitative method with a descriptive approach, qualitative data, namely data that cannot be categorized statistically, experience or certain conditions. The data used in the study is secondary data. Data collection techniques through literature reviews, journals, articles related to the problems in this study. Based on the data obtained, among others, regarding the accounts receivable collection accounting system which includes; description of company activities, related functions, documents used, accounting records used, procedures carried out, flowchart of CV Berkat Utama Jaya's accounts receivable accounting system and internal control system. The results of the study showed that CV Berkat Utama Jaya has used an accounting system that is good and in accordance with procedures.