Abstract :
Mochammad Rizal: Faculty of Economics Accounting Study Program of
'Darul Ulum Jombang University, 01 February 1996. Analysis of Information
Systems for Accounting of Inventory and Cash Expenditures at UD. Putra Mandiri
Motor Jombang, Chief Supervisor hevi Susanti SE., M. Si.The advisory
commission of Mohamad Fathur Rohman, SE., M.Si.
Inventory of Goods and Cash Expenditures is very important in trading
companies, because the inventory of goods and cash expenditures are investments
of the company in carrying out its operations. The purpose of this research is to
find out the information system of accounting for inventory of goods and cash
expenditures on UD. Putra Mandiri Motor Jombang is one of the dealers selling
new and used motorcycles located in Desa Kedung Rejo No. 48 - Megaluh
Subdistrict -Jombang Regency. This research is descriptive qualitative. The data
was obtained through interviews, observations and documentation studies.
The results of this study show the system used in UD. Putra Mandiri Motor
Jombang is still manual. Inventory recording and cash expenditures only use
inventory cards, general journals and receipts as supporting documents for
transactions. Calculation of inventory costs for UD. Putra Mandiri Motor
Jombang is better to use FIFO method.