CASH EXPENDITURE ACCOUNTING SYSTEM IN PT NATURAL NUSANTARA SIDOARJO BRANCH

Abstract

Every company needs to implement the accounting system of cash expenditures, because the company can
monitor the activity of cash expenditures. PT Natural Nusantara Sidoarjo Branch applying their cash
expenditure accounting system that consists of elements that are closely intertwined, which is the document
that is used, the record that is used, the associated function. Accounting system cash expenditure on PT Natural
Nusantara divided into two categories, purchase of equipment & supplies and payment of employees things
that hinder its operations, which is part of the concurrent functions that can trigger the fraud and no internal
examiner is responsible in it