Analisis Penerapan Akuntansi Pada Sd Islam Plus Ekatama Pekanbaru

Wati, Irma (2019) Analisis Penerapan Akuntansi Pada Sd Islam Plus Ekatama Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

SD Islam Plus Ekatama is a school that is engaged in education which represents service to the community. This study tries to Learn about the suitability of financial accounting applied to Islamic Plus Schools Ekatama with Accounting Principles Accepts General. This study uses primary data and secondary data. Technique Collect data in this study through interviews and documentation. The method of analysis of this study uses a qualitative descriptive method, namely review and describe data obtained from later schools compared with various theories that support discussion. The results of this study indicate that Ekatama Islamic Plus Elementary School use the basis of accrual basis recording. Accounting process at Islamic Plus Elementary School Ekatama starts with recording financial transactions to in a daily cash notebook consisting of cash receipts and issuance cash. Then a financial report is prepared consisting of Balance Sheet and Report Profit and loss. Here the school does not post to the ledger and do Financial statements without journal preparation and also does not depreciate fixed assets. Application of accounting at elementary school Pekanbaru Ekatama Islam Plus is not in accordance with accepted accounting principles general.

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