Analisis Penerapan Akuntansi Pada Usaha Bengkel Dikecamatan Rakit Kulim Kabupaten Indragiri Hulu

This research was conducted in the Rakit Kulim sub-district, Indragiri Hulu Regency. The object of this research is a workshop entrepreneur in the Rakit Kulim sub-district, Indragiri Hulu Regency. The purpose of this study was to determine the suitability of the application of accounting in the workshop business in the Rakit Kulim sub-district, Indragiri Hulu Regency with the basic concepts of accounting. The data collected is primary data and secondary data. The data collection method that the author uses for the purposes of writing is structured interview, documentation and observation. While the data used is descriptive method.In general the workshop business in the Rakit Kulim sub-distrct, Indragiri Hulu Regency in running its business already uses a cash receipts and cas disbursement book,however the application of accounting in the Rakit Kulim sub-district, Indragiri Hulu Regency is not in accordance with the basic accounting concepts