Analisis Penerapan Akuntansi Pada Kud Tujuh Permata Desa Bagan Tujuh Kecamatan Kunto Darussalam Kabupaten Rokan Hulu

The purpose of this study was to determine whether the application of accounting at KUD Tujuh Permata was in accordance with the generally accepted accounting principles. The research was conducted at KUD Tujuh Permata, Bagan Tujuh Village, Kunto Darussalam District, Rokan Hulu Regency. The data collected are the primary and secondary data, which would be used to analyze and compared to the theories relevant according to the principles of general accounting. Meanwhile, the data collection techniques used in this writing are interviews and documentation. Based on research and discussion, the researcher found several problem that can be raised in this study including : the cooperatives do not provide allowance for bad debts, cooperatives still use the ter calculation of operating results, the accounting cycle conducted by cooperatives haven’t been in accordance with the general accounting principles. The result of this study can be concluded that the application of accounting at KUD Tujuh Permata is not been accordance with generally accepted accounting principles