Analisis Penerapan Akuntansi Pada PT.Tri Andalan Makmur Lestari Pekanbaru

The purpose of this study is to find out whether the application of accounting applied to PT Tri Andalan Makmur Lestari is in accordance with generally accepted accounting principles. The types and sources of data collected consist of primary data and secondary data derived from PT Tri Andalan Makmur Lestari Pekanbaru City. In this study, data collection techniques used interview techniques and documentation techniques which were then analyzed using descriptive methods by comparing the relevant theories with the secondary data that had been collected for further conclusions to be drawn. Based on the results of the research and the description of the discussion, it can be concluded that the company has not made an allowance for uncollectible receivables, the presentation of the depreciation value of the equipment on the balance sheet report is not taken into account correctly, the company has not separated the Long-term and short-term liabilities on the balance sheet report. The company has not made a cash flow statement, a statement of changes in equity, and a record of the financial statements. So it can be concluded that the application of accounting to PT Tri Andalan Makmur Lestari Pekanbaru City has not been in accordance with generally accepted accounting principles