Analysis of Credit Sales Information System, Accounts Receivable Collection, and Internal Control: A Case Study
Keywords:
Credit sales, Accounts receivable, Internal control, Accounting information systemAbstract
Purpose: This study examines the implementation of credit sales accounting information systems, accounts receivable collection procedures, and internal control mechanisms in a corporate setting. It emphasizes how these systems contribute to efficiency, accuracy, and accountability in financial management.
Methodology/approach: A qualitative descriptive method was applied, using observation, documentation review, and secondary data analysis. Financial records, accounting procedures, and company policies served as the main sources. Academic literature provided additional theoretical frameworks for evaluating practices.
Findings: The research shows that the credit sales accounting system facilitates structured documentation and transaction recording but still faces issues such as delays in invoicing and incomplete supporting documents. Accounts receivable collection processes exist but often fail to reduce overdue accounts effectively. Internal controls such as segregation of duties and authorization are in place but require stronger monitoring and compliance.
Practical implications: Companies should adopt integrated, technology-driven solutions to enhance real-time receivable management, enforce stricter receivable policies, and strengthen internal control to minimize risks of misstatement and bad debt.
Originality/value: This study contributes to the literature by integrating discussions of credit sales accounting systems, receivable management, and internal controls in a single framework, offering practical recommendations for improving corporate financial governance.
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