<p><em>The purpose of this activity is to analyze how the Accounting Information System in the cycle of income from cash receipts and dark cash disbursements cycles that occur at Apotek Anggita Dalung. The method used in this activity is the in-depth interview method and documentation during the activity. The results of this activity, namely the cycle of income and expenditure from cash receipts and disbursements from cash sales carried out by Anggita Dalung Pharmacy are still not good, because they are still using the system manually, which causes the recording to be done is not optimal as is the case in conducting sales transactions for several some are not recorded and also in cash purchase transactions also some are not recorded to the sales and purchase report book on a daily basis.</em></p>