Analisis Penerapan Akuntansi Pada CV. Panji Putra Pratama Pekanbaru

Yolanda, Febi (2022) Analisis Penerapan Akuntansi Pada CV. Panji Putra Pratama Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of the study was to determine the suitability of the accounting application carried out by CV. Panji Putra Pratama Pekanbaru with Generally Accepted Accounting Principles (PABU). This type of research is descriptive qualitative research with the object of research is CV. Panji Putra Primary Pekanbaru. Data was collected by means of interviews and documentation. The data used is primary data obtained directly from the results of interviews with the owner of the CV. Panji Putra Pratama Pekanbaru and secondary data, namely data obtained from the finance department of CV. Panji Putra Primary Pekanbaru. Secondary data obtained in the form of company balance sheets, income statements and company cash books for 2019-2020. The data analysis technique used is descriptive. The results of the study found that the recording of financial transactions in the cash book, balance sheet is presented by the company along with the income statement made every month. The company does not make a statement of changes in equity, cash flow statement, and notes to the financial statements. The company does not record the sale or write-off of fixed assets so that it will affect the value of profit and loss generated in that period. The application of financial accounting by CV. Panji Putra Pratama not yet in accordance with Generally Accepted Accounting Principles is accepted.

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