This paper aims to describe how the system analysis of sales and cash receipts procedures in support of internal control. The literature study method used was the method of analyzing the previous literature. Sources of data in this literature study were from reference books available at the Library Universitas Muhammadiyah Purwokerto, scientific works (journals), and sources from online media (websites). The focus taken in this research was the system and procedure of sales and cash receipts on vehicle sales, both cash and credit, and internal control. Stages of data analysis carried out namely, analyzing the accounting system and procedures for sales and cash receipts, then analyzing the accounting system and procedures for sales and cash receipts in support of internal control by taking into account the elements of internal control