Sistem Pengedalian Piutang Usaha Pada Pt. Espana Inti Perkasa

Abstract

This final project conducted in PT Espana Inti Perkasa that distributor of health equipment, basic chemicals, and pharmaceutical products. PT Espana Inti Perkasa has accounts receivable that exceed the due that of payment and the segregation of functions has not gone well. The financial administration is performing the accounting and cashier functions. The method used in this research is descriptive method. Data of accounts receivable used from January 2015-February 2017. The author also created a table of questions related to the controlling system of accounts receivable in PT Espana Inti Perkasa. It needs a selection of customers who will be given credit, so that accounts receivable that exceed the due that of payment can be overcome.