Standar Akuntansi Pemerintahan (SAP) yang dimuat dalam Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah mewajibkan penggunaan akuntansi Berbasis Akrual dari sebelumnya menggunakan akuntansi Berbasis Kas Menuju Akrual. Tujuan dari Tugas Akhir ini adalah menerapkan Adora Aline Alfiana, “Internal Control Structure of Service and Spare Part Credit Sales at PT. Nasmoco Pemuda Semarang”, Final Project of DIII Accounting Department, Semarang State Polytechnic, under the guidance of Didiek Susilo Tamtomo, S.E., M.Si., Akt, CA and Dr. Sri Hardiningsih HS, M. Hum., June 2016, 66. The purposes of this Final Project are to identify the comprehension of internal control structure of service and spare part credit sales at PT. Nasmoco Pemuda Semarang and to apply the component of its internal control structure based on COSO Framework. The data collection methods are questionnaire, interview and observation. The writing methods of this final project are description and exposition. The comprehension of internal control structure is documented in comprehension of internal control questionnaire, flowchart and narrative memorandum for each procedure which composes the service and spare part credit sales system. Study result showed the application of internal control structure of service and spare part credit sales at PT. Nasmoco Pemuda Semarang based on COSO Framework which consist of five internal control structure components.