Evaluasi Atas Sistem Akuntansi Penjualan Kredit Dan Penerimaan Kas Sebagai Upaya Meningkatkan Pengendalian Intern (Studi Pada PT. Kasin Malang)

The purposeof this studywas to determine the accounting system of credit sales and cash receipts in the elements of internal control. The experiment was conducted in the leather tanning industry company PT. Kasin Malang. The results showed that the application of the accounting system of credit sales and cash receipts in the leather tanning industry company PT. Kasin Malang, is quite good and meets the elements of internal control, but there are still some weaknesses, which is the merger of sales and credit functions.Improvements that can be used as consideration for the tannery industry companies PT.Kasin Malang is perfecting organizational structure should sales helped by the credit department. Separation of the functions of sales and credit department. The sales department received an order from the customer, the credit department approves the customer's credit status and assess credit worthiness, so that the absence of fraud in the work and do not cause loss of the company