In a trading company, the most important thing is the accounting system for sales and cash receipts. A good sales and cash receipts accounting information system has an effective and efficient internal control system. Daya Surya Sejahtera Ponorogo. This research uses quantitative descriptive research with observation, interview, and documentation data collection methods. The data analysis technique used is quantitative descriptive technique with a comparison table of procedures, documents, functions, notes, and the suitability of internal control components. The results of this research are PT. Daya Surya Sejahtera Ponorogo clerk has implemented a computerized accounting system for sales and cash receipts using an activation system. The procedures, documents, functions, and records related to the sales and cash receipts accounting system used are in accordance with the theory that are used as comparisons, some do not receive cash sales and transactions, this is because the cash sales and receipt forms in each company are different. PT. Daya Surya Sejahtera Ponorogo which is compared with the internal control components of CCOSO (2013) is appropriate, so that the internal control system of PPT.