ABSTRACT
In the accounting system of cash receipts and expenditures necessary to have a good procedure that will be in accordance with management policies that have been set. Cash receipts and payments are made outside the specified procedures, will allow to fraud, theft and embezzlement of cash. The purpose of this study was to evaluate the cash receipts and disbursements PT. Sukses Niaga Solusindo Salatiga. Data analysis method used is descriptive qualitative analysis gives an overview of the system of cash and cash receipts in the company. The results showed that the use of documentary evidence and proof of cash in cash outnumbered prints. Therefore PT. Sukses Niaga Solusindo Salatiga should provide the serial number printed on the document of proof of cash inflows and cash out , it is intended to control the use of the document. The company should be split between cash receipts and accounting duties cash outlay, it is to avoid if there is an error in the listing. Therefore PT. Sukses Niaga Solusindo Salatiga expected to add one employee in the accounting department.
