(WARUNG INDONESIA
SURAKARTA)
FITRIA RATNASARI, Dra. Sumirah, M.Si.
Universitas Gadjah Mada, 2016 | Diunduh dari http://etd.repository.ugm.ac.id/
INTISARI
Sistem pembelian dan penjualan gas pada Pusat Koperasi WARIS meliputi
prosedur yang hampir sama dan tidak hanya melibatkan satu fungsu saja. Sistem
pembelian dan penjualan menggunakan beberapa dokumen dan catatan akuntansi. Sistem
yang digunakan pda Pusat Koperasi WARIS masih menggunakan sistem manual.
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ANALISIS SISTEM AKUNTANSI PEMBELIAN DAN PENJUALAN PADA PUSAT KOPERASI WARIS
(WARUNG INDONESIA
SURAKARTA)
FITRIA RATNASARI, Dra. Sumirah, M.Si.
Universitas Gadjah Mada, 2016 | Diunduh dari http://etd.repository.ugm.ac.id/
ABSTRACT
Purchase and sale of gas system in WARIS Center Cooperative covering almost
the same procedure and does not involve only one function. Purchase and sale system
using some document and accounting notes. The system have been used in WARIS
Center Cooperative are still using manual systems.
In the end, The writer give conclusions that purchase accounting systems in
WARIS Center Cooperative already well, while sales accounting systems still weak,
because, still happened cheating by increasing the price of gas per one tube. The writer
give opinion for WARIS Center Cooperative to improve the system that still happened
unfair in sales accounting systems.