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For CEOs, information is the important thing in a decision making process. Reliable information produced by a reliable system, so that information produced is trustable. <br /> <br /> Account Receivable is an element of corporate current assets, and it is necessary to be carefully kept a...
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| Format: | Theses |
| Language: | Indonesia |
| Online Access: | https://digilib.itb.ac.id/gdl/view/7008 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | For CEOs, information is the important thing in a decision making process. Reliable information produced by a reliable system, so that information produced is trustable. <br />
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Account Receivable is an element of corporate current assets, and it is necessary to be carefully kept and properly managed, to enable the receivable become more secure and accurate. <br />
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Up to this day, receivable records conducted in accordance to SAB (New Accounting Systems) as a guideline of manual accounting application. and conducted both manually and unintegratedly with other related department and the Accounting Department as well. <br />
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However, in fact, there are numerous inaccurate records, in its base document, and in its analysis as well, so that the entry records become inaccurate and causes the entire Financial Reports become totally wrong. It is therefore, it is necessary to develop an lntergrated Accounting System of Receivable which enable to reduce mistakes, to enhance basic document reliability, and recordation process may become more effective and efficient as well. <br />
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Principally, the development of this accounting system is constantly in line with the SAB (New Accounting System) as a guidelines of application, however, the recordation process has to become integrated from related unit with the Accounting Department, so that analysis resulted, become more accurate and the monitoring on the Nominative List of each receivable record can be automatically presented. <br />
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Thus, the objectives of internal control, for instance, securing the corporate assets, testing the correctness and the corporate accounting data, the efficiency of operation enhancement and the consistency to the policies defined by the CEO can be supported by the development of accounting system on the receivables. <br />
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