The

Cotton
Company
A Study Case

ALBERTHA PALMA
FARAHIYA GHAISSANI
Cotton Company
Merupakan perusahaan yang
bergerak di bidang retail,
khususnya untuk penjualan
linen dan pakaian segmen
menengah keatas.

Mengidentifikasi  control untuk  Sales dan  Cash Receipts

Mengidentifikasi & mendeskripsikan defisiensi dalam
Internal Control tersebut
Merekomendasikan cara agar defisiensi tersebut dapat
diperbaiki
 SALES TRANS ACATI ON

DAILY SALES TRANSACTION

Business SUMMARY

Process INPUT AND REVI EW

SYSTEM UPDATE
sales slip supervisor cashier

SALES
TRANSACTION

CASH
supervisor credit list mr zafir diab (owner)

SALES
TRANSACTION

CREDIT
supervisor mr zafir diab (owner) khalid (a/r clerk)

DAILY SALES
TRANSACTION
SUMMARY
khalid (a/r clerk) cash register tape computer

INPUT AND
REVIEW
masterfiles khalid's assistant billing

UPDATE
-weekly aged trial balance mr zafir diab (owner) khalid (a/r clerk)
-unpaid bills list

WEEKLY
computer generated mr zafir diab (owner) khalid (a/r clerk)
statement

MONTHLY

STATEMENT
computer generated mr zafir diab (owner) khalid (a/r clerk)
statement

MONTHLY

INVENTORY