Nalisis Penerapan Akuntansi Pada Yayasan Sekolah Menengah Atas Swasta Kurnia Jaya Di Pulau Rupat

Najiha, Siti (2020) Nalisis Penerapan Akuntansi Pada Yayasan Sekolah Menengah Atas Swasta Kurnia Jaya Di Pulau Rupat. Other thesis, Universitas Islam Riau.

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Abstract

SMAS KURNIA JAYA is a school that is engaged in education, which results in services to the community. domiciled at JL Siswa, Pangkalan Nyirih Village, Rupat District, Riau. Education aims to determine the suitability of financial accounting that is applied to the Smas Kurnia Jaya foundation in accordance with generally accepted accounting principles.Research in writing scientific papers is the method used, namely the common method that is often used by every researcher, namely the qualitative descriptive method, then compared with various theories that support the discussion of describing the data obtained from the foundation. The results of this study indicate that the Smas Kurnia Jaya Foundation uses a cash basis recording basis. The accounting process at the Smas Kurnia Jaya Foundation begins to record expenses and income and record it to a daily journal cashbook, then compiles a financial report consisting of a balance sheet and income statement. Here the school does not post it to the next stage, namely to the ledger and trial balance, the foundation directly prepares financial reports without making an adjusting journal and also does not depreciate fixed assets. The application of accounting at the Smas Kurnia Jaya Rupat foundation is not in accordance with generally accepted accounting principles.

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