Analisis Penerapan Akuntansi Pada Yayasan Lembaga Bahasa Lia Pekanbaru English Course

This study aims to find out how the accounting established by the Lia English Course Foundation Pekanbaru Language Institute is in accordance with generally accepted accounting principles. This research is a case study. Data collection techniques used were interviews and documentation. The type of data used in this study are primary data and secondary data. The research put forward by the author of the Lia English Course Pekanbaru Language Institute Foundation in the process of recording a foundation does not shrink fixed assets, so that the value of fixed assets is not their true value. During the preparation of the financial statements, the foundation only prepares financial statements and income statements and does not prepare cash flow statements and notes on the financial statements. Based on research conducted by the author that the Lia English Course Pekanbaru Foundation Language Institute is not in accordance with generally accepted accounting principles