iarjbmIARJBMIARJBM2708-5147https://doi.org/10.47310/iarjbm.2021.v02i01.091Evaluation of the Internal Control System of Cash Receives and Cash Expenditure PT. XYZUtamiFitriAstutiEddySanusiSilitongaIwanKurniawanSubagjaUniversitas Krisnadwipayana, Campus Unkris Jatiwaringin PO BOX 7774/Jat CM Jakarta 13077, IndonesiaThis study aims to describe the system for cash receipts and cash disbursements, evaluate the suitability of Standard Operating procedures for cash receipts and assignments and determine the accounting system's effectiveness for cash receipts and cash disbursements at PT. XYZ. Sources of data used in this study are primary data and secondary data using descriptive qualitative analysis methods. The data analysis technique used is to compare existing data in the company and then link it with relevant theories. From the results of this study, it was found that the internal control system for cash receipts and disbursements at PT. XYZ is good and immensely useful.