Analisis Penerapan Akuntansi Pada Usaha Toko Pakaian Di Kecamatan Tembilahan Hulu Kabupaten Indragiri Hilir

This research was conducted in Tembilahan Hulu District, Indragiri Hilir Regency. With regard to this research, the object of this research is a clothing store entrepreneur. The purpose of this study is to understand the application of accounting carried out by clothing store entrepreneurs whether they have fulfilled the basic accounting concepts in running their business. Based on the results of the study, it is stated that in general the clothing store business in Tembilahan Hulu District, Indragiri Hilir Regency, in running its business applies a cash basis. The daily goods business in Tembilahan Hulu District, Indragiri Hilir has not applied the concept of business unit, the concept of business continuity, the concept of matching and has applied the basic concept of recording and the concept of time period. So it can be concluded that the application of accounting in the clothing store business is not in accordance with the basic concepts of accounting