Analisis Penerapan Akutansi Pada PT Agung Artomoro Di Pangkalan Kerinci

Aji Putra, Pandu (2022) Analisis Penerapan Akutansi Pada PT Agung Artomoro Di Pangkalan Kerinci. Other thesis, Universitas Islam Riau.

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Abstract

PT Agung Artomoro is a service company engaged in wholesale services (contractors). The purpose ofthis research was conducted because it was to find out whether the application of accounting at PT Agung Artomoro was in accordance with Generally Accepted Accounting Principles. The research method used in this research is qualitative research with data analysis techniques using descriptive analysis techniques and data collection techniques in this study are interviews, documentation, and observation. From the research results it can be seen that: (1). When a transaction occurs, the company does not make a journal, but the company keeps a general cash book, which is used to record transactions that occur in the company. The company uses the accrual basis, but the company has not fully implemented it. (2). The estimated bank debt on the balance sheet is the company's debt to Bank BNI, including long- term debt and maturing debt, but the company does not make a reclassification journal for bank debt. (3). The company has also not prepared a statement of changes in equity, a statement of cash flows and notesto financial statements.

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