Analisis Penerapan Akuntansi Pada Toko Harian Di Kecamatan Kampar Kiri

Frannica, Jefry (2019) Analisis Penerapan Akuntansi Pada Toko Harian Di Kecamatan Kampar Kiri. Other thesis, Universitas Islam Riau.

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Abstract

This research the writer conducted in Kampar Kiri District. Regarding this research, the samples and objects are 22 Daily Shop Entrepreneurs. The problem discussed in this research is how the application of accounting in the daily shop business in Kampar Kiri District has fulfilled the basic concepts of good and correct accounting. The purpose of this study is to determine the application of the accounting system carried out by the day-to-day shopkeeper who has fulfilled the basic concepts of accounting in conducting his business. Data collection methods that the writer needs for this writing material are: structured interviews, and documentation. While the data analysis used is descriptive method. In general, the Daily Shop business in Kampar Kiri District, in running its business, has already used the cash receipt book and cash disbursement, but there is still a Daily Shop business in Kampar Kiri District that has not yet separated personal expenses and business expenses. Daily stores in Kampar Kiri Sub-district also have not recorded the depreciation of fixed assets as an indication of the sustainability of their business. And also they have not included all operating expenses in the calculation of profit and loss at the end of the period.

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