Oleh:
Heru Satria Rukmana
Dosen Tetap STIE Dewantara
Abstract
Atmostcompanies, accounts receivableis animportantelementandmustbe controlledproperly as internal controlling.The proceduresarefairandadequateway ofsecuringagainstreceivablesisimportant notonlyfor thesuccess ofthe company, butalsotomaintainasatisfactoryrelationshipwithitscustomers. Surelythatisnot onlyaccountsreceivablecustomers, butalsoincludesreceivables fromemployees, notesreceivable, receivableclaims, costs oftransport, insuranceclaimsreceivables, debit balancesestimateddebts, receivables fromaffiliates, andothers.But theaccountsofcustomersaremost importantinthe total.
Key words :Control ofaccounts receivable, the controllerresponsibilities, the aging analysis of receivables and internal controlrequirements
