Nursyah Fitri, Rahma (2022) Analis Penerapan Akuntansi Pada CV. Nadhif Equator Pekanbaru. Other thesis, Universitas Islam Riau.
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Abstract
This study aims to determine whether the application of accounting on CV. Nadhif Equator complies with Generally Accepted Accounting Principles. This research is a qualitative research with data analysis techniques using data collection techniques in this study are interviews, documentation, and observation. The results of this study indicate that the company uses the accrual basis of recording, but the company fully implements it. When a transaction occurs, the company does not make a journal, but the company keeps a daily cash book which is used to record transactions that occur in the company. The company has a high receivables value, but the company does not create a bad debt reserve. The company also does not prepare owner's equity statements, cash flow statements, and financial statement notes. Based on the results of the research and discussion it can be concluded that the application of accounting carried out by CV. Nadhif Equator is not in accordance with Generally Accepted Accounting Principles.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | General Acceptable Accounting Application, Financial Statement, Accounting Process | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Luthfi Pratama ST | ||||||
| Date Deposited: | 08 Jun 2023 04:04 | ||||||
| Last Modified: | 08 Jun 2023 04:04 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/21943 |
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