Oleh: Heru Satria Rukmana Dosen Tetap STIE Dewantara Abstract Atmostcompanies, accounts receivableis animportantelementandmustbe controlledproperly as internal controlling.The proceduresarefairandadequateway ofsecuringagainstreceivablesisimportant notonlyfor thesuccess ofthe company, butalsotomaintainasatisfactoryrelationshipwithitscustomers. Surelythatisnot onlyaccountsreceivablecustomers, butalsoincludesreceivables fromemployees, notesreceivable, receivableclaims, costs oftransport, insuranceclaimsreceivables, debit balancesestimateddebts, receivables fromaffiliates, andothers.But theaccountsofcustomersaremost importantinthe total. Key words :Control ofaccounts receivable, the […]
pengendalian internal organisasi
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