Analisis Penerapan Akuntansi Pada Sekolah Menengah Kejuruan Swasta (SMKS) Yapim Taruna Mandau

This research was conducted at the Private Vocational High School (SMKS) Yapim Taruna Mandau is one of the Vocational High Schools located on Jalan Lintas Duri - Dumai KM. 8 Kulim, Pematang Obo Village, Kec. Bathin Solapan Kab. Bengkalis, Duri Riau. The purpose of this study is to determine the suitability of accounting applied at Yapim Taruna Mandau SMKS with General Accepted Accounting Principles. Based on the results of the research carried out, it shows that the type of data collected in this study is primary data, namely data and information collected from schools in standard form and still requires further processing, this type of primary data includes data obtained from the management of Yapim Taruna SMKS Mandau, statements in the form of reports are then processed and rearranged and Secondary Data, namely, data obtained from schools in ready-made forms such as: school establishment permits, financial reports and other written records. Meanwhile, the source of data in this research is the source of the records, written documents, oral and written statements provided by the School Leader, Treasurer or School bookkeeper, and other parties who have a relationship with the required data, namely for In 2017/2018 and 2018/2019. The results of the research found by the authors were that the Yapim Taruna Mandau SMKS in school records did not make adjustments to ATK at the end of the period and did not make depreciation for its fixed assets so that the value of the fixed assets did not show the true value. Meanwhile, in the process of preparing financial reports, schools only prepare balance sheet financial reports and surplus deficit reports and do not prepare cash flow reports and notes on financial statements. Based on the results of data analysis that has been done, it can be concluded that the application of accounting at Yapim Taruna Mandau SMKS is not in accordance with the General Accepted Accounting Principles