Analisis Penerapan Akuntansi Pada Usaha Ponsel di Bangkinang Timur

This accounting application research was conducted in Bangkinang as many as 15 mobile phone entrepreneurs. Meanwhile, the problem examined in this study is whether the accounting application applied by mobile phone entrepreneurs in Bangkinang is in accordance with the basic concepts of accounting. The purpose of this research is to determine the suitability of accounting treatment for mobile phone businesses in Bangkinang that are in accordance with the basic concepts of accounting. The data collected in this study are primary and secondary. Collection techniques and in the form of structured interviews, documentation, and observation. Furthermore, the data that has been collected are grouped by type. Based on the research that has been carried out, it can be concluded that the application of accounting in the mobile phone business in Bangkinang is not in accordance with the basic concepts and accounting principles currently applicable