Every companyneeds internal control to helping the management keep the company's assets. Internal control is needed in all sectors in a company, especially internal control of cash. In PG. Kebon Agung Malang, cash internal control is done in revenue and expenditure of cash. This research is aimed to describe cash revenue and expenditure in PG. Kebon Agung Malang and to understand its implementation in fulfilling aspects and purposes of internal control system of cash revenue and expenditure. This research is a descriptive research that aims to describe the company's management condition. The focus of this research is accounting system of cash revenue and expenditure in the effort of improving internal control system. Based on the findings, the implementation of the system and procedure of cash revenue and expenditure in PG. Kebon Agung Malang is not effective. It is not effective because in the accounting system of cash revenue from debt payments, there is no billing function and does not the copy of receipts for cash revenue and expenditure in addition, there is no division that staff audits the accounting system and procedure of cash revenue and expenditure.