Analisis Penerapan Akuntansi Pada SMPIT Al- Manar Pekanbaru

The research was conducted at SMPIT Al-Manar Pekanbaru. The background of this research is the application of the accounting process of SMPIT Al-Manar Pekanbaru which is still simple. The accounting process carried out consists of recording cast into the daily cash book, compiling a profit and loss statement, a statement of financial position and a statement of fixed assets. The purpose of this study was to determine the application of accounting at SMPIT Al- Manar Pekanbaru with generally accepted accounting principles. The research design used is descriptive qualitative means a study that explains or analyzes a phenomenon or event that occurs in the object of research. The data used in this study are primary data and secondary data. Data collection techniques used interview techniques and direct documentation from SMPIT Al- Manar Pekanbaru. Data analysis used a descriptive method where this method was carried out to find out something by describing it in detail based on the facts. Based on the results of reserach that has been done that the accounting process at SMPIT Al-Manar Pekanbaru is not complite and is still simple. SMPIT does not make journals, ledgers, adjusting journals, trial balances, cash flow statements and notes to financial statements. It can be said that the application of accounting at SMPIT Al-Manar Pekanbaru is not in accordance with generally accepted accounting principles