Analisis Penerapan Akuntansi Pada MTSS Fadhilah Pekanbaru
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Institusion

Universitas Islam Riau

Author

Khasanah, Novika

Subject

HF5601 Accounting 

Datestamp

2022-04-06 07:26:28 

Abstract :
The aim of this research is to know the application of Accounting at MTsS Fadhilah Pekanbaru with Generally Accepted Accounting Principles. The results of the research and discussion put forward by the author are that MTsS Fadhilah Pekanbaru in the process of accounting records, schools use the accrual basis concept. In the accounting process, schools do not make ledgers and do not make adjusting entries at the end of the period, and do not depreciate their fixed assets. So that the value of fixed assets does not show its true value. Meanwhile, in the process of preparing the financial statements of MTsS Fadhilah Pekanbaru only compiled a statement of financial position and a profit / loss statement and did not prepare a cash flow statement and notes on the financial report. Based on the results of this research and discussion, it can be concluded that the application of accounting that has been carried out at MTsS Fadhilah Pekanbaru is not in accordance with the Generally Accepted Accounting Principles. 

File :
165310786.pdf