Analisis Sistem Akuntansi Penjualan Dan Penerimaan Kas Dalam Upaya Untuk Mendukung Pengendalian Internal (Studi Pada CV. Tri Jaya Motor-kediri)

Sales accounting system and cash recipientshas a very important function in achieving corporate goals. To this research, sales accounting system and cash recipientsperformed to assess the extent to achievement of the company's internal control. This research was conducted on unit sales of motor vehicles on CV. Tri Jaya Motor.The company has two kinds of sales, there are generator units and spare parts selling in cash and motor vehicles sales by leasing. On CV. Tri Jaya Motorstill found some flaws on the sales accounting system and cash recipientsdue to the activities that are carried out effectively and efficiently so that is not fully supported the internal control. This research aimed to determine a deficiency and an excess onsales accounting system and cash recipientson the company so that later can be improved to support the achievement of good internal control