Analisis Penerapan Akuntansi Sds Al Fajar Sei Pakning Pada Yayasan Al Fajar Bengkalis

Al Fajar IT Private Primary School is under the auspices of the Al Foundation Fajar Bengkalis engaged in education located at Jl. Gen. Sudirman Sejangat Village, Bukit Batu District, Bengkalis Regency. The purpose of this study is to determine the suitability of accounting implemented by Al Fajar Private IT Primary School Sei Pakning Al Fajar Foundation Bengkalis With General Accepting Accounting Principles. The types of data collected in this study include premier data, which is data and information collected from the school is still in book form and still needs more processing further, these types of premiere data are data obtained from the management Al Fajar SDS School, information about the report is processed and rearranged, and secondary data, namely data reports obtained from schools in the form which is like: financial statements and other written records. The results of this study were at the time of recording financial transactions Al Fajar SDS IT school does not make journals, post big books, and the adjusting entry, and the school does not make depreciation of its fixed assets, so that the value of fixed assets is shown in the value of the book. From the description of the discussion and the results of research that has been the author do, it can be stated from the results of research that the application of accounting on Al Fajar SDS IT school is not in accordance with acceptable accounting principles general