PENERIMAAN KAS DAN PENGELURAN KAS PADA PT. MILAGROS DI MAKASSAR

Abstract

The research aimed to find out the accountancy system on cash-receipts and cash disbursements at PT. Milagros Makassar. Primary and secondary data qualitatively supported the research method. Data collected through observation, the interview, and the documentation. The technique of data analysis was descriptive analysis by comparing the whole accountancy system on cash-receipts and cash-disbursements at PT. Milagros Makassar Based on the result, the cash-receipts and cash-disbursement system done through operational division, teller division, warehouse division, and financial division while the cash-disbursement procedure done through the journal division, cash, and accountancy division. That is why the cash-receipts and cash-disbursement system at PT. Milagros Makassar runs effectively.