This research aimed to find and get a picture of purchases accounting system
in PT. Pratama Mitra Aksara Colomadu, it is about the evaluation of the
implementation of the purchases accounting system on PT. Pratama Mitra Aksara
Colomadu with the theory contained in the reference. In addition also to learn about
the strengths and weaknesses of the systems and procedures for the purchases at
PT.Pratama Mitra Aksara Colomadu.
Writer get the data with literature research and field research. Writer do
observation in the company and make some interview with the employee that
concerned with purchases accounting system in PT. Pratama Mitra Aksara.
Purchase accounting system in PT. Pratama Mitra Aksara is good enough,
functions and parts have been running tasks properly, there are authorization
documents by each department concerned. However, there are still some that
need to be corrected and supplemented. Like making a goods receipt report
that should be done by the production subdivision and separation fungtion between
production division with warehouse division and also separation fungtion accounting
division and purchases division.
Key Word: PT. Pratama Mitra Aksara Colomadu, Accounting Information
Systems, Purchases Accounting System
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