摘要:Key Words : CASH REVENUE, ACCOUNTING SYSTEM, SALESABSTRACT :In writing this report, discusses accounting system of cash receipts from cashsales (Over-the-counter sale) at the outlet of PT. Sarinah (Persero). To obtain aclear picture of the practical work carried out for 1 month. Accounting system ofcash receipts from the sales network covers the procedure, part involved in thesale of cash, documents used and the accounting records of cash sales, cashreceipts and stock position report. The purpose of writing is to find out how theaccounting system of cash receipts from the Over-the-counter sale in the outletsPT. Sarinah (Persero) has been running well and smoothly in accordance withexisting procedures.