This study aims to determine how the accounting system for sales and cash receipts to improve internal control. The method used in this research is literature study which refers to some previous literature with the analysis used in the form of evaluation between texts. From the review of the article, it can be concluded that the accounting system for sales and cash receipts to improve internal control refers to article 44 paragraph (6) of the Regulation of the Minister of State for State-Owned Enterprises Number PER01 / MBU / 2011 concerning the implementation of good governance in State-Owned Enterprises. The accounting system for sales and cash receipts has been stipulated in PP. 58 of 2005 concerning regional financial management, between the relevance of documents such as reports of cash receipts by the authorities. So that the accounting system can be understood, can be traced and accounted for in reporting to more authorized parties.