The purpose of this study is to explain the procedure for recording incoming goods at Stockist Center PT Natural Nusantara Sidoarjo. Data collection was obtained through interviews, observation and documentation. The results of this study are not in accordance with Mulyadi (2016), according to Mulyadi there are five sections, including the production section, warehouse section, inventory card section, cost card section, and journal section, while the procedure for recording incoming goods at Stockist Center PT Natural Nusantara there are four sections that carry out the recording of incoming goods, namely the agent, the owner, finance, and the warehouse section
