Analisis Penerapan Akuntansi Pada CV. Shafira Mobilindo Kecamatan Pangkalan Kerinci Kota Kabupaten Pelalawan

Gustia, Resta (2021) Analisis Penerapan Akuntansi Pada CV. Shafira Mobilindo Kecamatan Pangkalan Kerinci Kota Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of the application of financial accounting carried out by CV. Shafira Cm with the Basic Principles of Acceptable Accounting (PABU). The results of the research and discussion stated by the author is that CV. Shafira Cm Pangkalan Kerinci in the process of recording accounting, the company uses the accrual basis concept. The company's accounting process does not make general ledgers, does not make general journals, does not make a work sheet, does not make equity reports, does not make cash flow reports, and does not make notes on financial statements. The type of data in this study uses primary data and secondary data. Research data collection techniques using interviews and documentation by analyzing data using descriptive methods. The results obtained from this study are the recording of transactions at CV. Shafira Cm uses the accrual basis method and the application of accounting at CV. Shafira Cm is not in accordance with the General Acceptable Accounting Principles (PABU).

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