SISTEM AKUNTANSI PEMBELIAN BARANG DAGANG PADA CITRA MART DI PONTIANAK

Abstract

Citra Mart is a company engaged in business supermarket (retail business) that sells basic daily necessities. Citra Mart must have a good merchandise purchasing system. The purpose of this study is to evaluate the purchasing system merchandise because the system is very important and affect in income supermarket. The merchandise purchase system consists of four procedures and three related functions. The four procedures consist of purchase orders, receipts goods, debt recording, debt payments and cash disbursements. And there is some documents created in the system. The merchandise purchase system at Citra Mart is available some ie no separation functions of storage and receipt of goods and the separation of financial functions and accounting functions.