SISTEM AKUNTANSI PENERIMAAN KAS PADA HOTEL ASIA

Accounting system is that it is very important for companies to help managers take every appropriate business decisions. Due to this accounting system related to the management of financial data. This study aims to determine the existing system of cash receipts at Hotel Asia compared with the theory. This type of research is descriptive research. This study describes any phenomenon in Hotel Asia. Not only so, but also provide solutions to any problems that arise. The data obtained in the study through interviews, observation, and documentation. The object of this study is Hotel Asia is a company engaged in the service of accommodation. Which provide a resting place for every tourist and business people visiting Surabaya. Asia Hotel earned income from rents rooms only. Based on the evaluation it can be concluded that the existing accounting system is good enough according to the theory even though there are some disadvantages due to lack of human resources available. So there are some duplicate functions. Therefore, the problem needs to be corrected by improving the existing system of cash receipts