Analisis Penerapan Akuntansi Pada PT. Datama Di Pekanbaru

This research was conducted at PT DATAMA which is located at Jl. Putri, Sidomulyo Barat Village, Pekanbaru City. This study aims to determine how the suitability of the accounting application at PT DATAMA to generally accepted accounting principles. In compiling this research, the writer used a descriptive method. types and sources of data used are primary data and secondary data. The data collection techniques used in this study are by conducting interviews and documentation. The results of this study indicate that the company does not make general journals, ledgers, trial balances and adjusting journal entries, and allowance for uncollectible accounts. The company also made an error recording the account. In calculating the depreciation of fixed assets, the company does not pay attention to the period of its asset loss. And the company does not make reports of changes in equity, cash flow statements and notes to financial statements. Based on the results of this study it can be concluded that the application of accounting at PT. DATAMA is not yet in accordance with generally accepted accounting principles