PT Traktor Nusantara Branch Semarang continuosly develops its business in distribution, rental and contracting. After sales support used equipment on industrial. Agriculture, power, & drive and road construction. The purpose of the final report is to know the system credit sales of PT Traktor Nusantara Branch Semarang, evaluate system credit sales of PT Traktor Nusantara Branch Semarang, to know advantages and disadvantages of system credit sales of spare part at PT Traktor Nusantara Branch Semarang. Data collected by doing observation and interview at PT Traktor Nusantara Semarang Branch. As secondary data were taken from internet and litelature. The method of analysis used descriptive method. System credit sales of spare part at PT Traktor Nusantara Semarang Branch has been good in the order already explained the flow of credit sales. Almost all of the functions relating to credit sales already owned by PT Traktor Nusantara Semarang branch, just not there own billing functions. The documents used to sales of credit is complete, Invoice, SPB, tax invoice .