Analisis Penerapan Akuntansi Pada Hotel Mutiara Kandis

Hafizah, Elfina (2020) Analisis Penerapan Akuntansi Pada Hotel Mutiara Kandis. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at Hotel Mutiara Kandis wich aims to determine whether the accounting applied by Hotel Mutiara Kandis is in accordance with generally accepted accounting principles. The research data used are primary and secondary data. The data collection techniques used were interviews and documentation. The results obtained are that Mutiara Kandis Hotel does not make ledgers, a trial balance and does not depreciate its fixed assets, Hotel Mutiara only makes income statements and balance sheets, and does not make notes on financial statements. From the exposure of the research and discussion carried out, it can be concluded that the application of accounting by Mutiara Kandis Hotel is not in accordance with generally accepted accounting principles.

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