Background
The development of economic globalization that is where the higher the
level of competition encourage every company untukmempersiapkan accurate
information for any interested party denganperusahaan. Interested parties will always need to know the state of the company report keuanganuntuk they occupy. Accounting is the process suatusistem financial data into information used dalampengambilan a decision for the wearer. Currently pertanggungjawabanmerupakan point of concern in the community, so the usefulness of accounting akansemakin felt. Accounting
functions are becoming increasingly important because utamaakuntansi
goal is to present economic information of an economic unity kepadapihak
concerned. One
of the media to prepare infomasi bagiseluruh stakeholders is preparing
financial keuangan.Laporan report aims to provide information concerning
posisikeuangan and performance of a company for the benefit of users in
making economic decisions laporankeuangan. Information in laporankeuangan should be reliable and relevant in order to be useful for the user. In
the financial statements will be listed pencatatanyang end result of
this process is a summary of the transaction that the transaction has an
enterprise dilakukanoleh. The
financial statements are made as part of a complete financial
prosespelaporan, with the aim to mempertanggungjawabkantugas-tasks
assigned to the company's management. Reports seharusnyadisajikan relevant and consistent information that can mendukungkeputusan investment by investors. Companies that sell goods process will have many sekalitransaksi-transactions that occur in the operation of its business. Transactions
was
done to support the smooth production process perusahaan.Perusahaan
will evolve if it can overcome the problems yangmuncul in their business
activities. Transactions will appear bilaperusahaan companies engage with outside companies or consumers. The
process of this internship will be done in the company because the
company sebagaitempat internship is a company in the oil and gas
yangterbesar. Although
the current position of the company still came second, losing the oil
higher than Chevron Pacific (CPI), but the authors wanted to know
accounting, and these procedures have been used to support the
activities of accounting. While untukproduksi gas, the number one in terms of production held by Total E & P (News, February 2010). In this case I do research or internship at the company UnitPemasaran Central Java-Yogyakarta. DIY
wilayahJateng company engaged in the marketing of fuel products
minyakatau fuel (diesel, premium, kerosene, Pertamax, Pertamax plus). company's marketing territory only the sale of goods tanpamemproduksi, because the company is only unitdari company offices. Pemasarannyayaitu interns just focus on sales transactions. Sales
are the life source of an enterprise, as well as income derived from
penjualandapat a business attract consumers who sought untukmengetahui
appeal so they can know the results have been satisfying customers
yangdihasilkan product or not. Internship or work practices performed as a debriefing untukmasuk into the working world. Because the world would have been different dengankegiatan lectures conducted in a company. Pamagang bilamelakukan will better understand the process of data entry activity reports or financial statements. Accounting will be serve as a basis in doing prosespemagangan by apprentices.
Target
Target Internship internship conducted at the company was
sebagaiberikut: Understanding the practice of accounting for sales
transactions in the company.
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