Sistem dan prosedur pembelian kredit barang spare part (suku cadang)padaPT.kitadin embalut kutai kartanegara --

AnisSetywati, student Three-years of Diploma Polytechnic Accountancy majors of

Samarinda, System And Purchasing Procedure of Credit of Goods Of Spare

With Mr. La Ode Hasiara, S.E.,M.M.,Akt., as counsellor I and Mr. Achmad

S.Si„ as counsellor Il with the research location of at VT. KitadinEmbalut.

As S.Rkyound of than this research is to know the applying of elements of system

intemal control in execution of company transaction, specially in system and

purchasing procedure of credit of goods of spare part. This aim to assist the

mana2ement in obtaining information which deal with system and to know how

*stem internal control applied in the company. This research use the elements of

internal control and flowchart of credit purchasing of according to Mulyadi as

analyis-

Result of research of PT. KitadinEmbalut that in execution of fransaction of credit

purchasing, warehouse function up the purchase requested and save goods which have

accepted by function of acceptance, function by purchasing execute the goods

ordering to supplier, acceptance funtion accept or refuse the goods accepted from

supplier, accounting function note the money of arising out from purchasing

and note the stock accepted.

From inferential above description that in execution of system and purchasing

procedure of credit of goods of spare part at VT. KitadinEmbalut have as according to

system and purchasing procedure of credit opened by Mulyadi.