Evaluasi Penerapan sistem penerimaan kas dari penjualan tunai pada UD AR-Raihan Loa Janan Samarinda Seberang --

The purpose of this final was to determine the accounting sytem of cash sales and cash recipt are applied to the UD AR-RAIHAN Loajana Samarinda Seberang. Primary data obtained from documents contained, cash sales from cas receipts by using a flowchart and sytem internal control is not good enough so it can give rise a problem. The result of the evaluation of accounting sytem and procedures of cash sales and cash recipt company has not adequate this is because there is no separation of functions, inclureceding treasury function and accounting function the addition of functions, there is good internal control structure.