Analisis Penerapan Akuntansi Pada PT. Riau Graindo Pekanbaru

ABSTRACT While the purpose of this study was to determine the suitability of the application of Financial Accounting implemented by PT. Riau Granindo Pekanbaru with General Accepted Accounting Principles. The type of data used by the author in writing this thesis are primary data and secondary data. Data collection techniques used were interviews and documentation. Data analysis uses descriptive methods which compare data collected with relevant theories and then conclusions are drawn. Based on the results of research that has been done, it can be concluded that the records made by the company in connection with the application of accounting are in accordance with the evidence of transactions carried out on an accrual basis. The accounting cycle applied by the company is based on recording proof of transactions, journals, ledgers, trial balances, financial statements consisting of balance sheets, profit and loss. The application of accounting in the balance sheet presentation only occurs where there is a discrepancy with generally accepted accounting principles for fixed assets. Companies depreciate their fixed assets regardless of their acquisition time. All fixed assets are depreciated within one year even though their utilization has not reached one year. The presentation of the company's profit and loss is not in accordance with generally accepted accounting principles because of errors in cost classification. There are costs that should be charged to the cost of goods manufactured, but the company records them as general and administrative costs