Analisis Penerapan Akuntansi Pada Koperasi Cu Seia Sekata

Iranti, Mellarosa (2021) Analisis Penerapan Akuntansi Pada Koperasi Cu Seia Sekata. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT The purpose of this study was to determine the suitability of the application of fixed asset accounting at the Seia Sekata Credit Union with the General Acceptable Accounting Principles. Data collection techniques used in this study were interviews and documentation with data analysis using descriptive methods, namely comparing the data that has been collected with relevant theories and then a conclusion is drawn. The results show that the cooperative does not allow for uncollectible accounts, in the fixed assets section of the trial balance. For a list of fixed assets, the cooperative does not make depreciation for any fixed assets. In the ledger, the cooperative has not systematically grouped each account contained in the daily journal into a ledger. The cooperative has not made adjustments to prepaid expenses. The cooperative does not present a report on changes in equity and a cash flow statement. The cooperative has not yet made notes on financial reports. From the research results it can be concluded that the application of fixed asset accounting at the Seia Sekata Credit Union is not in accordance with the General Acceptable Accounting Principles.

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