47
6. Untuk
memposting penjualan dan penerimaan kas ke akun pelanggan
yang tepat dalam jurnal khusus penjualan dan penerimaan kas.
7. Untuk mengamankan prouk sampai dikirim.
8. Untuk mengamankan kas sampai disetor.
2.11
Pengendalian Internal
Menurut
studi
yang
dilaksanakan oleh
COSO
(Committee
of
Sponsoring
Organizations
of the
Treadway
Commission),
pengendalian
internal
adalah
“system,
structure,
or
process, implemented by a firm’s
board
of
directors,
management,
and
other
personnel,
intended
to
provide
reasonable
assurance
about
achieving
control
objective in
the
following categories :
1. Effectiveness and efficiency of operations.
2. Reliability of financial reporting.
3. Compliance with applicable laws and regulations.”
Sedangkan menurut Jones dan Rama (2004) pengendalian internal
adalah
“
The
rules,
policies,
procedures,
and
information
system
used
to
ensure that a company’s financial data are accurate and reliable and to
protect a company’s assets from loss or thef.”
Dan
menurut
Romney and Steinbart (2004) pengendalian
internal
adalah “The plan of organization and the method a business used to safe
guard
assets,
provide
accurate
and reliable
information,
promote
and
improve operational efficiency and encourage adherence to prescribed
management policies.”
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