ACCOUNTING INFORMATION SYSTEM FOR SPARE PARTS CASH SALES USING THE CASH BASIS METHOD AT THE VIE JAYA MOTOR WORKSHOP CIREBON

Abstract

Bengkel Vie Jaya Motor is a business unit engaged in the sale of motorcycle spare parts and provides motorcycle service. The Vie Jaya Motor workshop in handling sales still uses a manual system, namely recording every transaction that occurs in the workshop still using a daily sales report book without detailed information, so that making reports takes a long time. With the problems that exist in the Vie Jaya Motor workshop, the purpose of this research is to create an accounting information system for motorcycle spare parts cash sales which can later provide an overview of the workshop in the data processing process.

For the method of collecting data through interviews and conducting library research by searching for information through other sources such as books and the internet related to the problem to be discussed with the aim of making it easier to solve the problem. The analysis and system design stages are described using flowcharts, flowmaps, context diagrams, DFD, and ERD. After this, the next stage is the design of the software system. The design of the software system uses PHP (Hypertext Pre Processor) as a programming language and MySQL as database management.

The result of the cash sales accounting information system that has been made by the researcher is to make records and calculations in carrying out cash sales transactions for motorcycle spare parts with the cash basis method. This method was chosen because revenue recognition is recorded when a transaction has occurred where the money is actually received or issued. The accounting information system created can also streamline the time of business activities in making sales journals and reports.