Manufacturing companies in the process of procurement of goods and cash outlays of cash expenditures and purchasing system. UD. UPI Singosari-Malang as company that produces paving, in moving activities buy raw materials and cash outlays still using simple system so that there are mistakes. The purpose of this research is to know the accounting system of purchase of raw materials as well as cash expenditures contained in the UD. UPI Singosari-Malang and evaluate the accounting systems of purchasing raw materials and cash expenditures contained in the UD. UPI Singosari-Malang. Based from analyzed data, several weaknesses has been found in the UD. UPI Singosari-Malang system. These weakness have a dual function, buying function and accepting function. Moreover, the dual function also lies in accounting and finance function. In UD. UPI Singosari-Malang organization structure, buying, accepting goods, finance and accounting division are not exist. The form which used for raw materials buying and cash disbursements by UD. UPI Singosari-Malang is and ordered letter and receipt that already have a printed number. Raw material buying system and cash disbursements in UD. UPI Singosari-Malang is good enough but still not supported by a good intern control.