Analisis Penerapan Akuntansi Pada PT. Megatama Mestika Jaya di Kota Dumai

This research was conducted at PT. Megatama Mestika Jaya which is located at Jalan Tenggiri No. E 06 Dumai city. PT. Megatama Mestika Jaya is a private company engaged in the construction sector. This study aims to determine the suitability of the accounting application at PT. Megatama Mestika Jaya with generally accepted accounting principles. Based on the results of the analysis conducted, it can be concluded that PT. Megatama Mestika Jaya applies accrual bassis recording. PT. Megatama Mestika Jaya records Receivables but does not set aside the recording of Doubtful Accounts. The company does not record depreciation in detail. PT. Megatama Mestika Jaya does not make reports on changes in capital and notes to financial statements. From the results of the study it can be concluded that the accounting application carried out by PT. Megatama Mestika Jaya is not fully in accordance with the Generally Accepted Accounting Principles