Abstract :
Internal control if credit sales are palns, methods, procedures and policies designed by management to provide reasonable assurance on the achievement of operational, effiency, and effectiveness of compliance and adherence to policies and regulations of credit sales that occurred within the company. The main problem faced by PT Puncak Permai this scenic highlight is the absence of good credit sales procedures eg PT Puncak Permai has no control over granting credit limits to customers author in the evaluation of internal control over credit sales at PT Puncak Permai based on the accounting standarts applicable in general and in
this study the authors use the method aging schedule. This approach uses a qualitative approach through observation, interviews, and documentation. This study has sown that with the method of aging schedule can be as a guide in decision making in the company?s lendinh to consumers.