Analisis Penerapan Akuntansi Pada CV. Putri Surya Pratama Natural Sijantang Kecamatan Talawi Sawah Lunto

Meilanti, Sri (2020) Analisis Penerapan Akuntansi Pada CV. Putri Surya Pratama Natural Sijantang Kecamatan Talawi Sawah Lunto. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT ANALYSIS OF ACCOUNTING APPLICATION IN VC. PUTRI SURYA PRATAMA NATURAL SIJANTANG, KECAMATAN TALAWI SAWAHLUNTO BY : SRI MEILANTI NPM 165310004 This research was conducted at CV. Putri Surya Pratama Natural, having her address at Sijantang, Talawi Sawahlunto District. CV. Putri Surya Pratama Natural is a coal mining company operating in Sijantang, Talawi Sawahlunto District with the aim of running a business by selling coal mining products to the PLTU according to the contract that has been agreed. The data used in this study are primary data and secondary data. Data collection methods used in this study were interviews and documentation. The research results obtained at the CV. Putri Surya Pratama Natural, namely that the accounting application carried out by CV. Putri Surya Pratama Natural is not in accordance with generally accepted accounting principles. This can be seen from the company entering sales transactions that occurred in 2019 into the income statement in 2018. Here the company does not make journals, ledgers, reports of changes in equity, cash flow statements and notes to financial statements. The company does not provide allowance for uncollectible accounts that have exceeded the collection period. In the presentation of fixed assets, the company presents the fixed assets that have expired their economic life but are still presented at nil value. The company does not accumulate the profits it made in 2017 to the capital in 2018.

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