Analisis Penerapan Akuntansi Pada SDIT Fitriyah Desa Kualu Kecamatan Tambang Kabupaten Kampar Provinsi Riau

The purpose of this study was to determine the suitability of the application of accounting at the FITRIYAH Elementary School IT with generally accepted accounting principles. The research was conducted at the FITRIYAH Elementary School IT Riau Province. The data used by the researcher in this study are primer and secondary data from pasir maju village-owned enterprises. Interview and documentation were used as the data collecting technique in this study. Based on the results of the study it can be concluded that the basis for recording applied at the FITRIYAH SDIT is to use an cash basis. The accounting cycle at SDIT FITRIYAH is not complete and has not been sequential in accordance with applicable standards. The financial statements prepared are the Activity Report and the Financial Position Report but have not made a cash flow statement and the financial statements notes. The application of accounting at the Al IT Foundation in FITRIYAH Elementary School is not in accordance with generally accepted accounting principles