Application for Recording Accounts Receivable for Sales Using the Accrual Basis Method At the Household Appliance Distributor in region 3 Cirebon

EasyChair Preprint 3860

Abstract

Sales of goods and services from companies at this time are mostly done with credit so there is a deadline from the delivery of goods or services until the receipt of money. Within this deadline the seller has a bill (receivable) to the buyer. Receivables are a type of accounting transaction that has a meaning of billing to consumers who have been in debt. In region 3 Cirebon, there are several companies engaged in the distribution of household and kitchen appliances (Plasitic Houseware), where companies buy finished goods from factories and sell them back to large and small shops. In applying the credit sales system it is still needed so that the credit sales system can be better. In some of these companies, they still have not managed the credit sales system optimally, there are often errors in recording receivables. The application for recording accounts receivable using the accrual basis method aims to facilitate the administration of managing trade receivables, making records in the sales and cash receipts journal. The procedure of the activity is shown through flowcharts, context diagrams, and a database design is made using MySql and the results of the design of the program structure are then implemented using PHP (Hypertext Preprocessor).The result of this research is that this application can facilitate the related section to manage the system of accounts receivable, with the accounts receivable subsidiary that automatically updates every sales transaction and payment of receivables, can find out the balance of accounts receivable per customer or globally.

Keyphrases: Account Receivables and, Application, Base Accrual

@booklet{EasyChair:3860,
  author    = {Amroni Amroni and Chandra Lukita and Suwandi Suwandi},
  title     = {Application for Recording Accounts Receivable for Sales Using the Accrual Basis Method At the Household Appliance Distributor in region 3 Cirebon},
  howpublished = {EasyChair Preprint 3860},
  year      = {EasyChair, 2020}}