Analisis Penerapan Akuntansi Keuangan Pada Pemerintah Desa Padang Luas Kecamatan Tambang Kabupaten Kampar

The purpose of this study was to determine how the Application of Financial Accounting in the Padang Luas Village Government, Tambang District, Kampar Regency was based on General Accepted Accounting Principles. There are several problems found in this stu dy among others, not recording ledgers and balance sheets, not recording public journals, not doing depreciation on fixed assets in the village wealth report. In accordance with the problems found, the writer tries to find the data in the form of: General Cash Book and Village Ownership Report. Furthermore, the data obtained are then analyzed using descriptive methods by collecting data to explain the situations and conditions found in the research directly in the field, and can be compared with the theory that the author has obtained and then a conclusion can be drawn from the solution of the problem faced with. From the data analysis conducted by the author of the problems found, it shows that Padang Luas Village, Tambang District, Kampar Regency is not in accordance with General Accepted Accounting Principles. From the results of this research, it is expected to be useful for the Village Government, provide inp ut and contribute ideas for the advancement of the village in building a positive image, especially in Padang Luas Village, Tambang District, Kampar Regency