Abstract :
The purpose of this research is to know and learn information system accounting of
sales cycle, this system produces a report sales, has a facilities for data entry, process, and
output. Internal control on sales cycle consisting of five components. The five components are
the following: control environment, risk assessment, control activites, information and
communication-systems, and monitoring. This research uses descriptive qualitative; it covers
the activities of gathering data through observation, interview and literate study.
This research uses primary data which is taken from PT. Pasaraya TSS, literatures,
and journals. The conclution of this study proved that information system accounting of sales
played an important role in the company?s management.
Keyword: Accounting Information System, Sales Procedurs, Internal Control.