Analisis Penerapan Akuntansi Pada PT. Muhibbah Mulia Wisata Pekanbaru

Utami, Gita Listya (2019) Analisis Penerapan Akuntansi Pada PT. Muhibbah Mulia Wisata Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of the application of accounting conducted by PT. Muhibbah Mulia Wisata with general accounting principles. Data collection techniques used in this study were to conduct interviews and document collection obtained from PT. Muhibbah Mulia Wisata. The author analyzes the data for this study using a descriptive method of data obtained from the company and then arranged in such a way and analyzed based on relevant theory can then be taken into a conclusion. Based on the results of research and discussion note that: the basis for recording revenue holds using cash basic. The accounting process at PT. Muhhibah Mulia does not make journals, supporting books, compilation journals, and closing journals. An error occurred in recording the shareholders' debts with the advance pilgrimage. Recording accumulated depreciation on fixed assets there is an error in the calculation in the accumulation of vehicle and office inventory calculations. Accumulated depreciation using the balance method decreases with the recording of depreciation recorded annually. Based on the description above, it can be concluded that the application of accounting for PT. Muhibbah Mulia Wisata in general is not in accordance with the generally accepted accounting principles.

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