Credit Sales Accounting Procedures

Credit Sales Accounting Procedures "procedure is a sequence of clerical, biasanyamelibatkan several people in one department or more, which is uniformly untukmenjamin handling corporate transactions that occur repeatedly. a) Procedure Procedure sales order on credit sales, sales functions will membat mail delivery orders and ship them to a variety of other functions to allow contribution in serving orders from buyers. b) Credit sales procedure In this procedure, the sales function to seek approval for credit sales to certain customers of the credit function. So that there was an agreement in the sales process. c) Delivery Procedure In this procedure, the function of sending the right to conduct the transaction process kegitan send the goods to the customer. 

Delivery of goods to the buyer is required to match the information specified in the delivery order diterma from sending function. d) Procedures billing billing procedure is the duty of the fungi billing, billing functions make sales invoice and send it to the customer. In a sales invoice made ​​by the sales of the function is used as a copy at the time this section make a delivery order. And used as a copy to find out when payment is due by the customer and how much is to be paid by the customer. e) The procedure of recording accounts receivable accounting function will perform this procedure, accounting funggsi will make record sales invoice copy to the card accounts or in a particular recording to archive documents as notes receivable. f) Procedure sales distribution