Analisis Penerapan Akuntansi pada CV. Richie Mitra Abadi di Kota Pekanbaru

Herianda, Aprilia Rahmadani (2020) Analisis Penerapan Akuntansi pada CV. Richie Mitra Abadi di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The author conducted research on CV. Richie Mitra Abadi, which aims to determine whether the accounting implementation carried out by the company is in accordance with generally accepted accounting principles. CV. Richie Mitra Abadi is a private company engaged in the workshop which operates in Pekanbaru. The data needed in this research are primary and secondary data with data collection techniques using interviews and documentation and data analysis techniques using descriptive methods. From the research results, it can be concluded that the recognition of company revenue uses the accrual basis concept. The company does not calculate and present total assets owned in the statement of financial position, and the company also does not calculate the accumulated depreciation of assets and also does not make it on the statement of financial position. The company has not prepared an equity report, a cash flow statement, and has not made notes on the financial statements. It can be concluded from the hypothesis that the CV. Richie Mitra Abadi, the application of accounting is not in accordance with generally accepted accounting principles.

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