This study aims to determine the accountability analysis of accounting for cash receipts in cash PT. Prima Unggul to control system that is system of authority and responsibility especially to accountancy function and perform all phases of a transaction to give adequate protection to wealth, debt, income, and cost (Library Research). Data analysis using descriptive analysis method, that is by analyzing data from research object to describe or give description of the object under study. The results showed that accountancy accountability as cash receipt is quite good and in accordance with procedures at the company PT. Prima Unggul the implication of this study is that the elements involved in accounting the cash recipient accountability to the completion stage of accounting maximally.