Analisis Penerapan Akuntansi Pada PT. Satelit Komunika Nusantara Pekanbaru

Selyna, Noni (2020) Analisis Penerapan Akuntansi Pada PT. Satelit Komunika Nusantara Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This researchnis to find out how the company PT. Satellite which in engaged in the trading of mobile phones located in Pekanbaru. The purpose of this study is to determine the suitability of accounting applications at PT.Satellite Communica Nusantara. The data used in this study are primary data and secondary data. The data collection methods used in this study were interviews and documentation. With the research couducted by the author, PT. Satellite Communication of Nusantara performs recording using an accrual basic system. In addition, the presentation of fixed assets in the company's balance sheet does not separate land and buildings which should be separated, while in presenting receivables the company does not allow for uncollectible accounts because the company considers the receivable to be collectible. The impact of not recording an allowance for uncollectible accounts is that the amount of receivables on the company's balance sheet is greater that it really is. PT. The Nusantara Communica Satellite has not yet produced cash flow report, equity changes reports, and notes on financial statements.

Item Type: Thesis (Other)
Contributors:
ContributionContributorsNIDN/NIDK
SponsorSiska, SiskaUNSPECIFIED
Uncontrolled Keywords: =Accounting Application, Accounting Principles
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: > Akuntansi S.1
Depositing User: Mia
Date Deposited: 18 Oct 2022 05:04
Last Modified: 18 Oct 2022 05:04
URI: http://repository.uir.ac.id/id/eprint/16607

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