Analisis Penerapan Akuntansi Pada Madrasah Tsanawiyah (MTs) Yayasan Nurul Yaqin Pekanbaru

Madrasah Tsanawiyah (MTS) Nurul Yaqin Pekanbaru is a religion-based school. The accounting process at Madrasah Tsanawiyah (MTS) Nurul Yaqin Pekanbaru when recording transactions does not do journals. Star recording financial transactions into a daily cash book, then transferred to the recapitulation book of receipt and disbursement of funds. Financial reports prepared by Madrasah Tsanawiyah (MTS) Nurul Yaqin Pekanbaru, namely the income statement and balance sheet. The purpose of this research was to indentify how accounting is applied by Madrasah Tsanawiyah (MTS) Nurul Yaqin Pekanbaru and in accordance with generally accepted accounting principles. The type of data needed is primary data and secondary data, data collection techniques through direct interviews and documentation. The research made by the author of MTS Nurul Yaqin Pekanbaru, did not make a journal, did not calculate depreciation of fixed assets owned by schools. Based on research by the author that the Madrasah Tsanawiyah (MTS) Nurul Yaqin Pekanbaru is not in accordance with generally accepted accounting principles