Nasir Almon, Siska Yulianti Putri
(2019)
Analisis Penerapan Akuntansi Pada CV. Halmindo Konstruksi Di Pekanbaru.
Other thesis, Universitas Islam Riau.
Abstract
This study aims to determine the suitability of the application of accounting on CV. Halmindo Konstruksi in Pekanbaru with general accepted accounting principles. The data collection technique in this study is to hold interviews and documents obtained from the CV. Halmindo Konstruksi in Pekanbaru. The author analyzes the data for this study using descriptive methods, namely the data obtained from the company are then arranged in such a way and analyzed based on relevant theories then a conclusion can be drawn. Based on the results of research and discussion it is known that: The accounting process on the CV. Halmindo Kontruksi when a transaction does not make a journal, adjusting journal, closing journal and also does not comply with the generally accepted accounting format. Presentation of cash, bank, deposit, accounts receivable accounts, fixed assets, all accumulated in whole without separating the number of each account. Presentation of accounts receivable in the financial statements does not separate the receivables from material inventory. Recording accumulated depreciation carried out by CV. Halmindo Construction is combined between inventory, vehicles and machinery, and buildings and land. CV. Halmindo Kontruksi has made financial statements of Balance Sheet and Profit and Loss. CV. Halmindo Kontruksi has not reported changes to Equity, and Notes to Financial Statements. Based on the description above, it can be concluded that accounting CV. Halmindo Kontruksi generally is not in accordance with generally accepted accounting principles
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