Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kecamatan Sungai Apit Kabupaten Siak

Sagita, Lona (2019) Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kecamatan Sungai Apit Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the application of accounting by Motorcycle repair entrepreneur whether it is in accordance with the basic concepts0 accounting0. The basic concept of accounting0 used0 is 0 measurement, basic recording, objective concepts, and time period concepts0. In general, the Motorcycle Repair business in Sungai Apit District, Siak Regency, in running its business, has used a receipt book cash, but the application of accounting in the Motorcycle Repair business is not in accordance with the basic concepts of accounting. This is because the motorcycle repair businessman not to separate personal expenses and business expenses. The results obtained by this study are first, some businesses do not managing business financial and personal financial records. Second, business has Make profit and loss calculations used to determine smoothness and leading and developing business development. Third, where is the recording system still simple. Fourth, the comparison between the income that occurs with expenses for one period by including personal expenses. Fifth, profit and loss calculation is based on the period of each business. The conclusion of the study is that the application of accounting in the Bicycle Repair Business The motor in Sungai Apit sub-district, Siak Regency is not in accordance with the basic concepts accounting0.

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