Analisis Penerapan Akuntansi Pada Desa Wonosari Kecamatan Lirik Kabupaten Indragiri Hulu

The purpose of this study was to determine whether the Accounting Application conducted by Wonosari Village, Lirik District, Indragiri Hulu Regency was in accordance with General Acceptance Accounting Principles. In this study the authors used a descriptive method by comparing practice and existing theories. Types of data used in this study was primary and secondary data. The results showed that Wonosari Village, Lirik District does not calculate depreciation of fixed assets, there is an error in transferring fixed asset balances and at the end of the period the Wonosari Village did not calculate the remaining balance of supplies. Based on the research results, it can be concluded the Application of Financial Accounting in Wonosari Village, Lirik District, Indragiri Hulu Regency is not fully in accordance by General Acceptance Accounting Principles