This research of purpose for : (1) Evaluating about procedure recording accounting system of cash receipt on UD. Sumi Abadi. (2) Evaluating about procedure recording accounting system of cash payment on UD. Sumi Abadi. This research subject is UD. Sumi Abadi and this research object are evaluation procedure recording accounting system of cash receipt and evaluation procedure recording accounting system of cash payment. Data aggregation method that be used is observation method, interview method and documentation method. Method that be used for describe a problem that related with accounting system of cash receipt and accounting system of cash payment is descriptive analysis method. This research result indicate that : (1) Procedure recording accounting system of cash receipt on UD. Sumi Abadi has well enough although there are several weakness in some division. Function that related with accounting system of cash receipt are sales division, warehouse division, shipping division, owner division, financial and accounting division. Document that be used are cash sales invoice and bank deposit slip. Accounting notes that be used are cash receipt journal and warehouse card. Element of intern control in some division have separate functional responsibility, doing system of authorization and recording procedure and doing well practice. (2) Procedure recording accounting system of cash payment on UD. Sumi Abadi has well enough although there are several weakness in some division. Function that related with accounting system of cash payment are production division, owner division, financial and accounting division, and shipping division. Document that be used are cash payment slip, invoice from producers, and letter of request purchase order. Accounting note that be used is cash payment journal. Element of intern control have separate functional responsibility, doing system of authorization and recording procedure and doing well practice.