Analisis Penerapan Akuntansi Keuangan Pada CV. Karya Morisson Pekanbaru

Uai'iliyah, Alimatul (2020) Analisis Penerapan Akuntansi Keuangan Pada CV. Karya Morisson Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT This study was conducted on CV Karya Morisson which is located in Jalan S. M Amin No. 88 Pekanbaru and is headquartered in Padang City West Sumatera. CV Karya Morisson is a private company engaged in the trading of the brand tire Hankook with five types of Kinergi, Optimo, Ventus, Dynapro, and Vantra. The purpose of this research is to know the suitability of accounting applications conducted by CV Karya Morisson with the general acceptable accounting principles. The data collection techniques used in this study were with interviews and documentation. While the analysis of data used in this study using a descriptive method of data collected then grouped and analyzed next can be taken conclusions and useful suggestions for the company. Based on the results of the study and the discussion can be concluded that CV Karya Morisson in presenting the company's account receivables does not calculate and present accounts of uncollectible receivables. When calculating the depreciation of fixed assets the company does not pay attention to the acquisition time of fixed assets. The company also does not make statements of cash flows and records of financial statements. The results of the study can be concluded that the implementation of financial accounting conducted by CV Karya Morisson has not been in accordance with the general acceptable accounting principles.

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