1. Cash Sales System By group 4 Nurul Eka Fitriany Jaquelina Nani Lemos Nur Muflikhah Zakky Zamrudi Al-arif Rohman Nizar Satya Niken Retnaningdyah Tedo Imanto

2. What is Cash Sales Cash Sales are sales of goods and services where cash is collected at the time the good or service is supplied.

3. Function Organizer Cash Sales Sales Order Cashier Packagi ng Accounti ng

4. Type of document used Cash sales Invoices Cash register tape Credit card sales slip Bill of lading COD Invoices Bank Deposit Slip

5. Recording Cash Sales Cash Sales Cash register Point of sales - More detailed reports - Better track inventory - Improve accuracy - Easily grows with business - Low cost for startups - Most models easy to use - Fewer components - Basic functions and reporting

6. Purposes of Designing Accounting System for Sales Transactions Bookable appropriately and carefully Reduce the robbing probability Appropriate internal check Control the sales credit

7. Cash Sales Flow Record cash sales in cash register Give a cash sales invoice to the customer Company leader check the deposit money

8. Gramedia BookStore

9. Sales Order Dept. Start Receive order from customer Fill the invoice Invoice N 1 2 Together with the delivery of goods, it’s going to packing dept. It’s given to the customer for payment in cashier dept. 1 2 3

10. Cashier Dept. Receive cash & operate the cash register Invoice 1 3 Stamp “paid” on the invoice Deposit money to the bank Invoice 1 1 It’s given to the customer for taking the goods Deposit money to the bank Deposit sheet 5 everyday

11. Packing Dept. 3 2 Cash register tape Invoice Pack the goods Give the goods to customer Stamp “taken” on invoice 2 Compare invoice 1 & invoice 2 Cash register tape Invoice 1 2 2 1 Via customer 4 Together w/ delivering the goods

12. Compare the deposit sheet with amount in invoice 4 Record the invoice Cash register tape Invoice 1 Deposit sheet 5 Cash receipt journal Accounting Dept. N T Finish

13. Read the cash register Cash register tape T Every day Receive checking account Make bank reconciliation Checking account Bank reconciliation T Every month Internal Checking Dept.

14. Credit card company Merchant Credit card owner Periodically, credit company charge the billing to the credit card owner Credit card owner pay the goods with credit card Merchant charge the billing to the credit card company Sales with Credit Card

15. THANK YOU