Analisis Penerapan Akuntansi Pada Pemerintahan Desa Lubuk Ogung Kecamatan Bandar Seikijang Kabupaten Pelalawan

The purpose of this study was to determine whether the preparation of financial statements in Lubuk Ogung Government District of Bandar Seikijang Pelalawan has been guided by the General Acceptable Accounting Principles. Data used is secondary data and primary data. By getting the data in the form and interview data and documents provided by the village of Lubuk Ogung. Of the accounting process that occurred in the village of Lubuk Ogung Government found some problems like not make ledger and trial balance. Other problems that do not perform calculations on depreciation of fixed assets and do not add the value of fixed assets a year earlier. From these results it can be concluded that the application of Accounting In the village of Lubuk Ogung Government has not fully guided by the General Acceptable Accounting Principles. so there needs to be improvements to the implementation of Government Accounting in the village of Lubuk Ogung Pelalawan District of Bandar Seikijang can be accomplished in accordance with the General Acceptable Accounting Principles