Analisis Penerapan Akuntansi Pada CV Kampar Teknik Mandiri

Pohan, Eka Syah Putri (2021) Analisis Penerapan Akuntansi Pada CV Kampar Teknik Mandiri. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at CV Kampar Teknik Mandiri which is located in Kubang Raya District, Kampar Regency, Riau. This company is engaged in the body and workshop industry. The purpose of this study was to determine the suitability of accounting application at CV Kampar Teknik Mandiri with Generally Accepted Accounting Principles. In conducting this research the research design used is descriptive method, namely analyzing the facts encountered in the field and then connecting whit the theories that the author has obtained so that a conclusion can be drawn which is a solution to the problems faced. Types and sources of data used are primary data and secondary data with data collection techniques through interviews and documentation. Based on the research conducted, it is concluded that the company does not make the General Ledger, Trial Balance, Cash Flow Statement and Notes to Financial Statements. In the acquisition of fixed assets, the company assesses the cost of property, plant and equipment at the purchase price while other costs to acquire these fixed assets are not included as an addition to the acquisition price. In calculating depreciation expense, the company uses the straight-line method and depreciates it for one full year while there are fixed assets purchased in the middle of the year. Thus it can be concluded that the application of accounting at CV Kampar Teknik Mandiri is not in accordance with the Generally Accepted Accounting Principles

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