摘要:Key Words : ACCOUNTING SYSTEM, SALES REVENUE, CASH FLOWSABSTRACT :In writing this reportthe writer Peraktek Working discusses accounting systemof cash receipts from cash sales (Over-the-counter sale) at the outlet of PT.Sarinah (Persero). To obtain a clear picture of the practical work carried out for1 month. Accounting system of cash receipts from the sales network covers theprocedure, part involved in the sale of cash, documents used and the accountingrecords of cash sales, cash receipts and stock position report. The purpose ofwriting is to find out how the accounting system of cash receipts from theOver-the-counter sale in the outlets PT. Sarinah (Persero) has been running welland smoothly in accordance with existing procedures.