SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA CV. SURYA KENCANA SORONG

Abstrak

Abstract: The Purchasing Accounting System is used in companies to procure goods or raw materials needed by the company, because it is necessary to have a purchasing procedure. To support all activities on the market, a purchase transaction is required. For most companies, purchase transactions are the main thing in carrying out their production activities. In industrial companies that produce finished goods that are ready for consumption, the purchase transaction is carried out by the company by obtaining raw materials to be processed into finished goods. To support the transaction of purchasing raw materials, it is necessary to have forms and documents as well as the need to record the results of the transactions contained in the forms and documents. Purchasing accounting system is an accounting system that is accurate in the purchasing process.

Keywords: Accounting System, Purchasing and Raw materials