However, there are still some activities and functions that need to be address immediately, such as sales function, credit authorization function, and collection function. The results of research show that the company has run a fairly proper sales accounting information system in the collection process of receivables, because it has an appropriate internal control elements. The author conducted research at PT Arwinda Perwira Utama - Bogor. The purpose of this study is to identify the accounting information system of receivables, to identify the accounting information system on billing process of receivables, and accounting information system on collection process of receivables at PT. In the receivables collection process, management will have to address the issue in the billing process because it will determine if the returns. This is because sales are activities that will generate income or profit into the company for further business continuity. One of the systems that must be considered is the sales system and the collection process of receivables.

There are several ways to maintain the company's business continuity, one of which is by paying close attention to the system run in the company.

Firms that can stand should be able to survive by various means. K nowledge and technology today is rapid ly developing, resulting in a very tight competition in the business world.