CASH RECEIVING AND CASH DISBURSEMENT PROCEDURES AT PRATAMA BADMINTON ACADEMY SURABAYA

Abstract

This study aims to determine the accounting system for cash receipts and cash disbursements at Pratama
Badminton Academy Surabaya. Pratama Badminton Academy Surabaya is a company engaged in the field of
sports services, especially in the field of badminton. The results of this study indicate that there are many
differences between the cash receipt accounting system and cash disbursement at Pratama Badminton
Academy Surabaya and in the opinion of Mulyadi (2016). Trap Function occurs in the accounting system of
cash receipts and disbursements that can occur fraud. Documents used are also still very simple and documents
are not archived properly so it is difficult to find them if needed