Analisis Penerapan Akuntansi Pada Cafe Di Duri

This research was conducted at Duri. Regarding this research, the object is a cafe entrepreneur. The problem discussed in this study is the application of accounting conducted by the café business is in accordance with the basic concepts of accounting in conducting its business. The purpose of this research is to find out the application of accounting in cafes in Duri based on the basic concepts of accounting. The data collected is primary and secondary data. Data collection methods that the author requires for this writing material are structured interviews, documentation and observation. While the data analysis used is descriptive method. In general, this café, in running its business, has already used the book of cash receipts and disbursements. However, in this Duri the application of accounting in the cafe business is not in accordance with the basic concepts of accounting in running a business. This is because the cafes at Duri have not separated business expenses from personal (household) expenses