ARTI PENTING MANAJEMEN DAN PENCATATAN PIUTANG PADA USAHA MIKRO BERDASAR AKRUAL (ACCRUAL BASIS)

A business will decide to carry out credit sales transactions with the aim of stimulating the interest of consumers / customers, increasing sales volume, winning the competition strategy and increasing market share as well as increasing the company's net profit. immediately paid off, there is also a risk of uncollectible receivables if they are not selective in selecting customers who are entitled to receive credit purchase facilities. Internally, it is necessary to record receivables properly and correctly so that the collection process and circulation of company funds embedded in receivables are smooth. Mitra Desa Indonesia is a laying hens business, still using manual recording, using notebooks, ballpoints and calculators. Cash and credit sales transactions are recorded in one book, cash sales are in the Debit column and credit sales are in the Credit column, an explanation of the receivables paid is in the Remaining column. Of course this is not a correct recording, transaction information is not conveyed in the financial statements or in the management of credit sales transactions which eventually become receivables. With observations for 4 (four) months, with an average transaction of 9.6 tons of eggs per month, of which 86.22% are credit sales, the author provides assistance in understanding the recording using the accrual basis, making cash flow and recording accounts receivable using a computer. simply (excel format). This is done by the author because with manual recording, there are many weaknesses, multiplication and wrong numbers. Making credit cards is very important because 86.22% of transactions are credit sales. Mitra Desa Indonesia should manage its receivables properly, supported by proper recording methods and credit cards as control of each customer's receivables.