Analisis Penerapan Akuntansi Pada Sd Islam Mawaddah Kepenuhan Kecamatan Kepenuhan Kabupaten Rokan Hulu

Ayu, Nur Haji Sari (2021) Analisis Penerapan Akuntansi Pada Sd Islam Mawaddah Kepenuhan Kecamatan Kepenuhan Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

Preview

Text NUR HAJI SARI AYU.pdf Download (1MB) | Preview

Abstract

The purpose of this study was to determine the suitability of the application of financial accounting that is applied to SD Islam Mawaddah Kep Penuh with generally accepted accounting principles. This study uses data types, namely primary and secondary data. The data collection techniques used in the study were interviews and documentation. The data analysis technique uses a descriptive method that compares the data with supporting theories. Based on the research results, it is known that the application of accounting for SD Islam Mawaddah fullness is not in accordance with the General Accepted Accounting Principles. The basis for recording carried out by SD Islam Mawaddah KepATIS is based on an accrual basis with a double entry transaction recording system. The accounting process is not yet in accordance with the correct accounting cycle because it does not make a cash receipt journal and cash disbursement journal, and does not post to general ledgers, balance lists and adjusting journals, does not record depreciation of fixed assets consisting of buildings, equipment and vehicles. Contributions are listed without providing additional detailed explanation regarding the nature and amount of these contributions in the financial statements, not preparing cash flow reports and notes to financial statements.

Actions (login required)

View Item