CASH SALES MECHANISM AT PT CATUR KOKOH MOBIL NASIONAL SURABAYA

Abstract

This research aims to describe the accounting system for cash sales of spare parts at PT Catur Kokoh Mobil
Nasional Surabaya. The data used are primary data and secondary data, with data collection methods through
interviews, observation and documentation. The data analysis technique used in this research is qualitative
descriptive analysis. The research results show that the accounting system for cash sales of spare parts at PT
Catur Kokoh Mobil Nasional Surabaya is quite good, for example there is no dual function but there is a
weakness, namely the absence of inspection by Internal Audit.