Analisis Penerapan Akuntansi Pada CV. Karya Muda Lumba-lumba Di Kecamatan Bukit Raya Kota Pekanbaru

Maharani, Reza (2019) Analisis Penerapan Akuntansi Pada CV. Karya Muda Lumba-lumba Di Kecamatan Bukit Raya Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Financial information needed by internal company is used to assess the success of a business and the determination of a policy for the business in the future. CV. Karya Muda Lumba-Lumba is one of the companies engaged in trade (buying and selling stationery). Based on pre-research, it shows that the company has not done an accounting process in accordance with generally accepted accounting principles. This makes it difficult for leaders in making decisions for company development in the future as well as for external parties who have an interest in the company. This research helps companies in making the accounting process so that accurate and accurate financial information can be obtained. The purpose of this study was to determine the suitability of the application of accounting applied by CV. Karya Muda Lumba-Lumba with generally accepted accounting principles. The types of data collected are primary data and secondary data. In collecting data the authors conducted field research with interview techniques. From the research conducted, it was concluded that in the accounting process the company did not make journals, ledgers and trial balances. In the application of accounts receivable accounting, the company does not provide allowance for uncollectible accounts. In the application of inventory accounting the company does not record the cost of transportation as an addition to the cost of inventory. In the application of fixed asset accounting, companies make the same depreciation expense for all fixed assets, which is for one full year. The company does not provide statements of changes in equity, statements of cash flows, and notes to financial statements. From these results it was concluded that the application of financial accounting carried out by CV. Karya Muda Lumba-Lumba is not in accordance with Generally Accepted Accounting Principles.

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