Analisis Penerapan Akuntansi Pada CV. Greensmoothie Factory Di Pekanbaru

Winda, Mega Septari (2020) Analisis Penerapan Akuntansi Pada CV. Greensmoothie Factory Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at CV. Greensmoothie Factory in Pekanbaru which aims to determine the suitability of the application of accounting in the CV. Greensmoothie Factory in Pekanbaru with generally accepted accounting principles. The data used in this study are primary data and secondary data. Data collection techniques are done by documentation and observation. Data analysis techniques using descriptive methods of data obtained from the company and then arranged in such a way and analyzed based on relevant theories then a conclusion can be drawn. Based on the results of research and discussion raised several problems in the application of accounting at CV. Greensmoothie Factory in Pekanbaru, including the accounting process at CV. Greensmootie Factory has not yet followed the usual accounting process. CV. Greensmoothie Factory has not calculated and provided allowance for uncollectible receivables so the value of the presented receivables is too large. Recording of depreciation expense made by CV. Greensmoothie Factory does not separate the depreciation expense of production equipment from depreciation expense of equipment and office vehicles. The depreciation expense calculation carried out by CV. Greensmoothie Factory does not pay attention to the date the asset was obtained and in determining the acquisition cost of the fixed assets does not include costs associated with the acquisition price of the fixed asset. CV Greensmoothie Factory has not made a cash flow statement, statement of changes in equity, and notes to the financial statements. From the results of research conducted at CV. Greensmoothie Factory in Pekanbaru it can be concluded that the accounting applied as a whole is not in accordance with generally accepted accounting principles.

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