Analisis Penerapan Akuntansi Pada PT. Supra Nagamas Industri Plastik

Rahmadhani, Gevy Maghdalena (2019) Analisis Penerapan Akuntansi Pada PT. Supra Nagamas Industri Plastik. Other thesis, Universitas Islam Riau.

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Abstract

PT Supra Nagamas Plastic Industries is a privately held company engaged in the production and distribution. In doing the recording against transactions that occur are recorded in the diary and financial statements. This research aims to find out whether the financial accounting implementation conducted by PT Supra Nagamas Plastic Industry in accordance with acceptable accounting principles. The data required are the primary data and secondary data. Using data collection techniques interviews and documentation. Results of the study concluded that the company did not present the allowance accounts receivable is not collectible, on the fixed assets of the company doing the depreciation book value calculated from the previous year, the company's obligations on the post not to separate the presentation of debt long term which consists of a loan capital from shareholders, in the calculation of the indirect production burden the company does not record depreciation vehicle load. The company has yet to report cash flow, equity and change reports have not made notes to financial statements. The conclusion to be drawn from the hypothesis is presented that the application of accounting at PT Supra Nagamas Plastic Industry has not been in accordance with generally accepted accounting principles are true.

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