Wahyu Vita Ningrum, Nanda (2022) Analisis Penerapan Akuntansi Pada Koperasi Harapan Jaya Kelurahan Tanjung RHU Kecamatan Lima Puluh Kota Pekanbaru. Other thesis, Universitas Islam Riau.
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Abstract
This study aims to determine how the suitability of accounting application at the Harapan Jaya Multipurpose Cooperative to generally accepted accounting principles. In compiling this research, the writer uses descriptive method. The types and sources of data used are primary data and secondary data. The data collection techniques used in this study are interviews and documentation. The results of this study conclude that in the accounting process that is carried out, the company does not make a journal, Trial Balance and has not presented a statement of changes in equity, cash flow statement, and notes to financial statements. In addition, the calculation of accumulated depreciation listed in the list of fixed assets, there was an error that the cooperative did not make allowance for bad debts. The application of accounting in the Harapan Jays Multipurpose Cooperative is not in accordance with generally accepted accounting principles.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Cooperatives, Accounting, Generally Accepted Accounting Principles | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Luthfi Pratama ST | ||||||
| Date Deposited: | 13 Apr 2023 02:56 | ||||||
| Last Modified: | 13 Apr 2023 02:56 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/21323 |
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