Analisis Penerapan Akuntansi Pada Pt.semangat Baru Group (sb Houseware) Pekanbaru

Sartika, Sri (2019) Analisis Penerapan Akuntansi Pada Pt.semangat Baru Group (sb Houseware) Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

PT. Semangat Baru Group (SB Houseware) is a private retail company that operates in pekanbaru. The activities carried out by this company are selling household appliances such as: plates, irons, buckets, magic com, and various other household appliances. the formulation of the problem in this study are: Is the application of accounting conducted by PT. Semangat Baru Group (SB Houseware) is in accordance with generally accepted accounting principles. The purpose of this study was to determine the suitability of the application of accounting conducted at PT. Semangat Baru Group (SB Houseware) with generally accepted accounting principles. From the research conducted, conclusions were obtained, namely, when the sale of merchandise on credit, the company does not make an analysis of the age of the accounts receivable, because the company assumes that the receivables can be collected all. So that there is no valuation of uncollectible accounts. In determining the acquisition price of a fixed asset the company does not include costs that can add to the acquisition price. The company calculates depreciation expenses using the straight-line method. Depreciation calculations made by the company have not paid attention to the time of acquisition of fixed assets. The company does not make changes to equity reports, cash flow statements, and notes to financial statements. Overall it was concluded that the application of accounting at PT. Semangat Baru Group is not yet in accordance with the generally accepted Accounting Principles.

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