Fitra Rahmanisa, Zul (2022) Analisis Penerapan Akuntansi Pada PT. Besra Utama Sinaran Kota Pekanbaru. Other thesis, Universitas Islam Riau.
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Abstract
This research was conducted to determine the suitability of the application of accounting by PT. Besra Utama Sinaran with generally accepted accounting principles. The research method used is a qualitative method with data analysis techniques using descriptive analysis techniques and data collection techniques in this study are documentation and interviews. The results of this study indicate that PT. Besra Utama Sinaran has not made any journals, ledgers, trial balances, adjustments, and reclassification journals. In addition, there are errors in the recognition of long-term and short-term debt and there are still differences in the presentation of fixed assets on the balance sheet and list of fixed assets so that the application of accounting at PT. Besra Utama Sinaran is not yet in accordance with PABU.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Application of Accounting, Reporting, Companies | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Luthfi Pratama ST | ||||||
| Date Deposited: | 13 Apr 2023 02:57 | ||||||
| Last Modified: | 13 Apr 2023 02:57 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/21334 |
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