Analisis Penerapan Akuntansi Pada Usaha Servis Elektronik Di Pekanbaru

This research the author did in Pekanbaru. With regard to this research being an object is the Electronic Services business. The problems discussed in this study are how the suitability of the application of accounting carried out by the Electronic Service business in Pekanbaru with the basic concepts of accounting. The purpose of this study is to find out the application of accounting carried out by the Electronic Service business has fulfilled the basic concepts of accounting in carrying out its business. The basic accounting concepts that I use are: The Concept of Business Unity, the Basics of Recording, the Concept of Time Periods, the Concept of Business Continuity, and the Comparative Concept. Data collection methods that the author needs for this writing material are: structured interviews, and documentation. While the data analysis used is descriptive method. In general, the Electronic Service business in Pekanbaru, in carrying out its business, has used cash receipts and cash disbursements, but the application of accounting to the Electronic Service business in Pekanbaru has not separated personal expenses and business expenses. In this study it can be concluded that the application of accounting carried out by the Electronics Service business in Pekanbaru is not yet in accordance with the basic concepts of accounting