Analisis Penerapan Akuntansi Pada Usaha Toko Bangunan Di Desa Tarai Bangun Kecamatan Tambang Kabupaten Kampar.

Safitri, Dewi (2018) Analisis Penerapan Akuntansi Pada Usaha Toko Bangunan Di Desa Tarai Bangun Kecamatan Tambang Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to find out the application of accounting conduc ted by building shop entrepreneurs whether it is in accordance with the basic concept of accounting. The basic accounting concepts used are measurements, the basis of recording, objective concepts, and the concept of time peroids. With regard to this research which is the object of this research, all building shop entrepreneurs in the village have built a mining subdistrict of kampar District. In general, the building shop business in Tarai village built a mining sub-district in Kampar District. In carrying out its business, it has used a cash receipt book, but the application of accounting to the building shop business is not in accordance with the basic accounting concepts.This is because building shop entrepreneurs have not separated personal expenses and business expenses. The results obtained by this study are first, as a business does not separate the recording of business finance with personal finance. Second, this bisiness has made a profit and loss calculation that is used to determine the smoothness and progress of the business continuously and develop. Third, where the recording system is still simple. Fourth, the comparison between income that accurs with expenditure during a period by including personal costs. Fifth, the calculation of profit and loss is based on the period of each business. The conclusion of this study is that the application of accounting to building shop businesses in the villages buil in the mining district of Kampar District is not in accordance with the basic concept of accounting.

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