Accounting system sales and cash receipts are indispensable because it involves the livelihood of the company. This study examines the sales and cash receipt system to support the company's internal control. The study was conducted at Gema Insani Press Distribution of East Java, a company engaged in the field of publishing Islamic books. Activities sale of goods is done in three ways namely cash, credit and consignment. At Gema Insani Press Distribution of East Java there are still weaknesses in the system of sales and cash receipts as a result of their dual function, so it is not able to create a good corporate internal control. This study was conducted to determine and describe the systems and procedures of sales and cash receipts on Gema Insani Press Distribution of East Java and also provide an alternative suggestion systems and procedures for sales and cash receipts that support the internal control.