Analisis Penerapan Akuntansi Pada SMK Taruna Persada Di Kota Dumai

Conducting this research in order to know the suitability of the application of accounting applied by the Taruna Persada Vocational Foundation in DUMAI City with General Accepted Accounting Principles. The type of data collected in this study are primary and secondary data, data collection techniques through direct interviews and documentation, while the source of the data in this study comes from notes and written documents provided by the Taruna Vocational Education Foundation Persada in the City of Dumai. Starting from recording money in and out until the last one compiles a financial statement that stands from the income statement and balance sheet. The results of the study showed that the Taruna Persada Vocational Education Foundation in the City of DUMAI in the process of accounting records the foundation did not keep a journal for each transaction. While in compiling the Financial Statements prepared or presented by the Taruna Persada Vocational Education Foundation in Dumai City only the Balance Sheet and Profit and Loss reports and do not prepare the Financial Position report, Activity report, Cash Flow report and Notes to the Financial report. Based on research by the author, it can be concluded that the application of accounting at the Taruna Persada Vocational Education Foundation in DUMAI City is not in accordance with the General Acceptable Accounting Principles