Fatihani, Anjeli (2021) Analisis Penerapan Akuntansi Pada CV. Andika Jaya Brother. Other thesis, Universitas Islam Riau.

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Abstract

CV. Andika Jaya Brother is a service company engaged in the rental of heavy equipment. The purpose of this study was to determine whether the application of accounting at CV. Andika Jaya Brother is in accordance with the Generally Accepted Accounting Principles. The research method used in this research is qualitative research with data analysis techniques using descriptive analysis techniques and data collection techniques in this study are interviews, documentation, and observation. The results of this study indicate that the company uses an accrual-based recording basis, but the company has not fully implemented it. When a transaction occurs, the company does not keep a journal, but the company makes a daily cash book which is used to record transactions that occur in the company. The company has a high value of accounts receivable, but the company does not make a reserve for uncollectible accounts. The company combines the land and building accounts and the company also makes no depreciation for the building. The Company charges the cost of repair and maintenance of the office at a very materiality for two consecutive years in current year. The company combines current liabilities with long-term liabilities. The presentation of company equity uses the retained earnings format. The company also does not makes owner's equity reports, cash flow statements, and notes to financial statements. Based on the results of research and discussion, it can be concluded that the accounting application carried out by CV. Andika Jaya Brother is not in accordance with the General Acceptable Accounting Principles.

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