Analisis Penerapan Akuntansi Pada CV. Tumbuh Jaya N

Azhari, Ahmad (2021) Analisis Penerapan Akuntansi Pada CV. Tumbuh Jaya N. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was conducted to determine the suitability of accounting application at CV Tumbuh Jaya N. in Pekanbaru with General Accepted Accounting Principles. This research design uses descriptive method and the object of research is PT CV. Tumbuh Jaya N. In the Subdistrict of Keporough, Rokan Hulu Regency. Types and sources of data used are primary data and secondary data. This research method is descriptive quantitative. The results of this study are that in recording transactions, companies use an accrual basis (acrual basis) which is recognized at the time the transaction occurs. In the application of financial accounting, namely accounting for accounts receivable, companies do not provide allowance for uncollectible accounts to estimate their trade receivables. In depreciating fixed assets, the company does not pay attention to the time to acquire the fixed assets. In the application of fixed asset accounting, the company's policy on fixed assets in connection with the disposal of fixed assets, the company still presents these fixed assets in the report on fixed assets even though the fixed assets cannot be used and used anymore. The company does not present owner's equity reports, cash flow statements and notes on financial statements. From the results of the discussion it can be concluded that the application of accounting at CV. Tumbuh Jaya N. have not complied with generally accepted accounting principles.

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