Analisis Penerapan Akuntansi Pada PT. Fanindo

Rahmawanti, Nadia (2021) Analisis Penerapan Akuntansi Pada PT. Fanindo. Other thesis, Universitas Islam Riau.

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Abstract

PT. Fanindo is a service company engaged in the security unit. The purpose of this study was to determine whether the application of accounting at PT. Fanindo was in accordance with Generally Accepted Accounting Principles. The research method used in this research is qualitative research with technical data analysis using descriptive techniques and data collection techniques in this study are interviews, documentation, and observation. In conclusion PT. Fanindo is a service company engaged in the security unit. If a transaction occurs, the company does not make a journal, but the company keeps a daily cash book that is used to record transactions that occur in the company. The company uses an accrual-based recording basis. The company does not make an equity report owner, cash flow statement, and notes to financial statements. The company directly depreciates fixed assets for one year even though the fixed assets have not been used for one year, and the calculation of depreciation expense uses the straight-line method. Therefore, the application of accounting by PT. Fanindo has not fully complied with generally accepted accounting principles.

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