Analisis Penerapan Akuntansi Pada Usaha Toko Ponsel Di Kecamatan Siak Hulu Kabupaten Kampar

This research was conducted in Siak Hulu District, Kampar Regency. In connection with this research, which is used as an object in this study is the cellphone business in Siak Hulu District, Kampar Regency. As for the problem in this study is how the suitability of the application of accounting carried out by the cellphone business in Siak Hulu Subdistrict, Kampar Regency with the basic concepts of accounting. The purpose of this study was to determine the suitability of the accounting application applied by the mobile phone business in Siak Hulu District, Kampar Regency with the basic concepts of accounting. And knowing the application of basic accounting concepts run by mobile phone businesses in Siak Hulu District, Kampar Regency. The data collected in this study are primary data and secondary data. The data collection method in this study is a qualitative research method by conducting interviews and documentation. From the results of interviews and questionnaires, it is known that there are still many respondents who have not applied the basic concepts of accounting. Based on the results of the research that has been done, there are the following findings: Respondents of mobile phone business use cash basis as the basis for recording. Some respondents in the mobile phone business do not apply the concept of a business entity because they do not separate their business finances from their personal finances. Respondents of mobile phone businesses that apply the concept of time period are 19 respondents while those who do not apply the concept of time period are 1 respondent. The basic concept of accounting applied is not in accordance with the concept of business continuity as seen from the length of time the respondents have run their business. The basic accounting concepts used do not meet the matching concept because not all of them are accounted for in profit or loss. From the results of this study, it can be concluded that the application of accounting in the cellphone business in Siak Hulu District, Kampar Regency is not in accordance with the basic concepts of accounting and generally accepted accounting principles