58
7.
To safeguard products until shipped (mengamankan produk sampai
pengiriman).
8.
To saveguard cash until deposited (mengamankan kas sampai
disimpan).
2.13.3
Prosedur Penjualan Dalam Siklus Pendapatan
Menurut Rama & Jones
(2006, hal. 445-446)
prosedur penjualan
dalam siklus pendapatan meliputi :
1.
“Respond to customer inquiries. Customer inquiries may be handled by a
salesperson. In some industries (e.g., computers and software), the
products are complex. Salespeople play an important role in helping
customers understand a company's products and in selecting appropriate
products”.
2.
“Develop agreements with customers to provide goods and services in
the future. Example of agreements include customer orders for products
or service and contracts between the company and customer for future
delivery of products or services. The key employees in this function are
order entry clerks and salespeople”.
3.
“Provide services or ship goods to the customer. This function is
obviously critical to the earning process. For services, the key employees
are the service provides. For products, warehouse personnel and
shippers play an active role”.
4.
“Recognize claim for goods and services provided. In this event, the
company recognizes its claim against the customer by recording the
receivable and billing the customer”.
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