Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Lebuh Lurus Kecamatan Inuman Kabupaten Kuantan Singingi

The purpose of this study is to find out how the application of accounting in the village of Lebuh Straight in Inuman District Kuantan Singingi Regency is based on General Accepted Accounting Principles. The type of data used by researchers is Primary Data and Secondary Data. Primary Data is data in the form of oral statements obtained from the secretary and treasurer of the Village of Lebuh Straight in the District of Inuman, Kuantan Singingi Regency and the process of preparing the village financial statements. Secondary data is data obtained from Desa Lebuh perpendicular in the finished form, for example village organizational structure, village vision and mission, proof of village financial records and reports. The results of this study are Lebuh Straight Village Inuman District Kuantan Singingi District does not make general journals, special journals both cash receipts and cash disbursements, does not process the posting to the ledger, does not make a trial balance and does not make adjustments to depreciation of fixed assets and inventories (consumables) and does not make a closing journal, so it can be said that the Application of Financial Accounting in the Government of Lebuh Straight Village Inuman District, Kuantan Singingi Regency is not yet fully in accordance with General Acceptable Accounting Principles