Analisis Penerapan Akuntansi Pada Pt. Rn Pratama

Amelia, Desi (2019) Analisis Penerapan Akuntansi Pada Pt. Rn Pratama. Other thesis, Universitas Islam Riau.

Preview

Text 145310323.pdf Download (10MB) | Preview

Abstract

The theme of this research is the analysis of the application of accounting at PT. RN Pratama Street in Purwodadi, Tampan, Pekanbaru. PT Pratama RN is a private company operating in the field of developers. The study authors did with the purpose to find out the suitability of the application of accounting at PT. RN Pratama with Accounting principles that are Acceptable. Types of data used in this research is the primary data and secondary data, whereas data collection techniques using interviews and documentation, while descriptive data analysis using the method. In the implementation of financial accounting accounts receivable accounting i.e. where PT Pratama RN does not serve the estimated allowance for receivables not collectible. In the implementation of financial accounting, fixed assets accounting i.e. in determining the price of acquisition of fixed assets are mortgage companies enter the interest charges as fixed assets acquisition price booster, in the calculation of the load of depreciation, the company calculate the depreciation burden for one full year whereas there are fixed assets purchased in the middle of the year. In the application of accounting accounting company debt, i.e. not separate between debt well and long term debt, and the company does not make adjustments against the value of long term debt due. From this study the author can find out that the company has yet to fully implement the principles of Acceptable Public accounting. Form of record keeping is done based on the principles of Acceptable Public accounting is intended to control and financial reporting of the company.

Actions (login required)

View Item