Analisis Penerapan Akuntansi Pada SMA Negeri 2 Langgam Kecamatan Langgam Kabupaten Pelalawan

This study was conducted and aims to determine the appropriateness of the application of accounting for SMA Negeri 2 Langgam is in accordance with or not with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Regulation of the Minister of Finance Number 270 / PMK.05 / 2014 concerning Application of Accrual Based Government Accounting Standards Central government. In this research, SMA Negeri 2 Langgam's accounting process starts from the General Cash Book, after from the General Cash Book directly to the Cash Assistant Book without compiling the Financial Statements of ledgers, balance sheets and journals for all transactions. Based on the research conducted, the authors conclude that the application of accounting in SMA 2 Langgam has not been fully in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Regulation of the Minister of Finance Number 270 / PMK.05 / 2014