Analisis Penerapan Akuntansi Pada Toko Pakaian Di Plaza Rengat Kecamatan Rengat Kabupaten Indragiri Hulu

Revolita, Rensi (2018) Analisis Penerapan Akuntansi Pada Toko Pakaian Di Plaza Rengat Kecamatan Rengat Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of the accounting treatment of small clothing store businesses in Plaza Rengat, Rengat District with basic accounting concepts. The basic accounting concept used is a special business unit, the basis of recording, the concept of time period, business continuity, and the use of monetary units. With regard to this research, the object of this research was clothing shop entrepreneurs who were in Rengat Plaza, Rengat District, Indragiri Hulu Regency. In general, the clothing store business in Plaza Rengat, Rengat Subdistrict, Indragiri Hulu Regency, in carrying out its business has used a cash receipt book, but the application of accounting in this building shop business is not in accordance with the basic concepts of accounting. This is because clothing store entrepreneurs have not separated personal expenses and business expenses. The results obtained by this study are first, some businesses do not record debts to the debt book but at the purchase note. Second, this business records the sales combined with accounts receivable as well as expenses, and this business does not record debts to the debt book but on the purchase note and does not calculate profit and loss. Third, this business combines the recording of store cash receipts with personal expenses. Fourth, this business combines the recording of store receivables with personal expenses. Fifth, this business does not record cash disbursements. The conclusion of this study is that the application of accounting to the Clothing Store business in Plaza Rengat, Rengat Subdistrict, Indragiri Hulu Regency has not been in accordance with the basic concepts of accounting

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