Analisis Penerapan Akuntansi Pada Pemerintah Kecamatan Lima Puluh Kota Pekanbaru (Studi Kasus Pada Kantor Camat Lima puluh)

The research aims to look at the application of accounting in the LimaPuluh District Government of Pekanbaru City (study case at the LimaPuluh Subdistrict Office) in accordance with Government Accounting Standards. The research investigates is primary and secondary data. Data collection techniques with interviews, documentation and observation. Data analysis uses descriptive analysis by comparing it is suitability with theory after that make a conclusion. The results of this study are LimaPuluh Subdistrict Office has not fully implemented the existing Government Accounting Standards as the office of LimaPuluh Subdistrict does not separate cash disbursement journals and cash receipts they direct transactions are record in the general cash book and does not separate financial journal and budgeting journal. Depretiation value of fixed assets has not been presented in accordance with the fair value