Analysis of sales and cash receipt accounting information system implementation

Abstract

Purpose: This study aims to determine the analysis of the implementation of the sales accounting information system and cash receipts at CN Restaurants.

Methods: This research uses a qualitative approach with a comparative research type. The data source obtained is primary data. Data collection techniques in this study are interviews and documentation.

Findings: The results of the analysis of this restaurant's accounting system for sales and cash receipts are still simple, with daily sales only known when closing the note. The lack of an adequate accounting system leads to low effectiveness and errors, such as lost notes, manipulation, and unrecorded sales. This results in an imbalance between sales and cash receipts.

Practical Implications: CN Restaurant must adopt a structured accounting system to improve operational efficiency and minimize errors. A systematic sales and cash receipts journal will increase the transparency of financial statements and reduce the risk of an imbalance between sales and cash receipts. This is important to improve management decision-making and support the restaurant's future growth.