Analisis Penerapan Akuntansi Pada PT. Cipta Mitra Maju Sejati Pada Kecamatan Lima Puluh

Ali, Jasman Nur (2020) Analisis Penerapan Akuntansi Pada PT. Cipta Mitra Maju Sejati Pada Kecamatan Lima Puluh. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of the application of accounting conducted by PT. Cipta Mitra Maju Sejati with general accounting principles. Data collection techniques used in this study is by holding interviews and collecting documents obtained from PT. Cipta Mitra Maju Sejati. The author analyzes the data for this study using a descriptive method of data obtained from the company and then arranged in such a way and analyzed based on relevant theories can then be taken into a conclusion. The results of the study put forward by the author are PT. Cipta Mitra Maju Sejati does not present an estimated allowance for uncollectible accounts, so the receivables presented are too large. In the statement of the company's financial position does not separate fixed assets. In calculating depreciation expense, the company uses the straight-line method. The company does not make a cash flow statement of changes in equity as well as notes to the financial statements. From this research the writer can know that the company has not fully applied generally accepted accounting principles. The form of recording carried out based on generally accepted accounting principles is intended to control finance and reporting within the company.

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