Analisis Penerapan Akuntansi Pada Usaha Toko Pakaian Di Kecamatan Bengkalis

The purpose of this study is to determine whether the accounting application carried out by clothing store entrepreneurs in Bengkalis District is in accordance with the basic concepts of accounting. The data used in this study are primary and secondary data, primary data is obtained by interviewing and giving questionnaires, while secondary data is obtained by taking a sample of recording the business carried out. In the analysis the authors collect, compile and then analyze the data using descriptive methods and then conclusions will be drawn which will be presented in the thesis. As for the results of the research conducted, the researcher concluded that, clothing store entrepreneurs recorded on a cash basis. Entrepreneurs also have not applied the concept of business unity, the concept of time period, the concept of matching, and the concept of business continuity. Entrepreneurs calculate their profit and loss, some are monthly, daily, and don't even calculate profit and loss. Entrepreneurs have not compared income and expenses properly. The entrepreneur has not yet calculated the depreciation of fixed assets in order to determine the continuity of his business. So it can be concluded that the clothing store entrepreneurs in Bengkalis District have not applied the basic concepts of accounting