Analisis Penerapan Akuntansi Pada Yayasan Perguruan Advent Pasir Putih Kec. Siak Hulu

The Pasir Putih Adventist Educational Foundation, Siak Hulu District, is an education-oriented organization, which is located at Jl. Pandau Jaya No. 1 Pasir Putih, Siak Hulu District, Kampar Regency, Riau Province. This study aims to determine whether there is a suitability of accounting for the Pasir Putih Adventist College Foundation in Siak Hulu District for generally accepted accounting. Here, the type of data collected is the type of primary data, namely the data obtained from the research subject, namely the foundation is still in standard form and must be processed further. An example of primary data is such as a list of organizations, while secondary data includes deeds of establishment, financial reports and all records in other written forms. The data sources in this study came from written notes, documents and oral and written statements provided by the Principal, Secretary of the Foundation and Treasurer of the Foundation that the author needed, namely 2017 and 2018. As for the results of the research presented by the author here that the Foundation does not make a journal first after making daily cash, the Foundation also does not make adjustments to ATK at the end of the accounting period, the Foundation does not make a unit of an item in a fixed asset account, here the Foundation also does not make a book Size and Balance Sheet, in the financial statements the Foundation does not make a Cash Flow Statement, the Foundation only makes a Profit and Loss Report (Surplus / Deficit), a Balance Sheet, and a Change in Capital Report. From all descriptions of Research Results and Discussion that the author processed and did, it can be concluded that the application of accounting at the Pasir Putih Adventist College Foundation in Siak Hulu District is not in accordance with the General Accepted Accounting Principles