Analisis Penerapan Akuntansi Pada Paud Angel's School

Indragiri, Guruh (2019) Analisis Penerapan Akuntansi Pada Paud Angel's School. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the application of accounting in PAUD Angle’s School with generally accepted accounting principles. Benefits of research This is expected to be able to contribute thoughts for schools as input for improvements and improvements to the shortcomings of the school towards financial management. Data collection techniques used were interviews and documentation. To examine the issues raised in research on PAUD Angle’s School, the authors conducted data analysis using descriptive method is a method by collecting data, grouped then arranged so that it can be investigated based on relevant theories that are relating to the problem discussed for later taken the conclusions are presented in the form of a thesis. Based on the results of research and discussion that the application of accounting in Angel's School PAUD not yet in accordance with accounting principles generally accepted. PAUD Angel’s School starts recording financial statements by recording receipts and expenses into a cash diary, then transferred to monthly recap notes and compile reports finance. Financial statements prepared or presented by PAUD Angel’s School only balance sheet financial statements and income statements. In the records PAUD Angel’s School's fixed assets have calculated the assets but exclusion of accumulated depreciation has not yet been fixed show the true value.

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