Analisis Penerapan Akuntansi Pada PT. Multi Karya Setangkai

Ananda, Putri (2019) Analisis Penerapan Akuntansi Pada PT. Multi Karya Setangkai. Other thesis, Universitas Islam Riau.

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Abstract

Theme of this research is the analysis of the application of accounting at PT. Multi Karya Setangkai located at Jalan Pasar Minggu No. 55 Lintau Buo, Sumatra Barat. PT. Multi Karya Setangkai is a company engaged in general travel and tourism bureau services. This study aims to determine the suitability of the application of financial accounting at PT. Multi Karya Setangkai in accordance with Generally Accepted Accounting Principles. Data collection techniques in this study were interviews and documentation with data analysis using descriptive methods. In the application of financial accounting in the revenue recognition and expenses, companies use the basic concept of accruals which basically recognized when the transaction occurs. In the application of financial accounting is recording receivables the company does not make allowance for uncollectible accounts which causes the company to record too large receivables. In the application of financial accounting fixed assets the company incur costs related to the repair or maintenance of fixed assets, by companies these costs are considered as revenue expenditure. From this study the authors can find out the the company has not fully implemented the accounting principles generally accepted in the case of measurement, calculation and presentation of financial statements. For authors suggest that companies should be more careful in making application of accounting as one of its provisions based on generally accepted accounting principles.

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