Analisis Penerapan Akuntansi Pada Toko Pakaian Di Kota Batu sangkar

ABSTRACT This research was conducted in Batusangkar City, West Sumatera Province, in connection with this research, the object of which is the Clothing Store Business in Batusangkar City. The problem that is examined in this entrepreneurs is wheter the application or application of accounting by clothing store entrepreneurs is in accordance with the basic concepts of accounting. The purpose of the research is to find out the application or application of accounting by clothing store entrepreneurs wheter it is an accordance with the basic concepts of accounting in carrying out its business. Data collected in this study are primay and secondary data. Data collections techniques such as questionnaires, structured interviews, observations and documentation, an then after data is obtained the data are analyzed using descriptive statistical methods. Based on the result of the research, the basic recording used by the clothing store entrepreneur is the cash basic, the transaction is recognized when the cash has been received or disbursed. Clothing store entrepreneurs have not used the business entity concept because they do not separate business finance from household finances. The entrepreneurs have not applied the going concern concept because they don’t calculate profit and loss. The entrepreneurs have not applied the matching concept because they still calculate into cost account that should not calculated in profit or loss. The entrepreneurs have not applied of the time period concept because they still calculate profit and loss in once a day or once a week. The results of this study indicate that clothing store business in Batusangkar City are still not in accordance with the basic accounting concepts