Analisis Siklus Akuntansi Pada Perusahaan Mandala Finance dan Astra Credit Company di Kota Bengkulu
Abstract
This study aims to determine the accounting cycle at the company Mandala Finance and Astra Credit Company in the city of Bengkulu. Financial Reports must be complete, detailed, accurate, and systematic. Therefore, financial accounting standards are needed to be used as a reference or guideline in preparing financial reports that contain information on the financial position and performance, an accounting cycle consisting of activities related to a process of identifying, measuring, and reporting economic information. The definition of the accounting cycle, put forward by Accounting for Business and Services that the notion of the accounting cycle as a sequence of transactions, events, activities, and processes from start to finish starting from the beginning like a circle that will never break. This study uses qualitative research methods or methods that describe a phenomenon through descriptions in the form of sentences and language using natural methods, and using data analysis techniques in the form of data reduction, data presentation, and drawing conclusions. The results of this study are that Mandala Finance and Astra Credit Company have implemented an accounting cycle consisting of transactions, transaction receipts, journals, ledgers, trial balances, financial statements, and output.
Keywords: Accounting Cycle Recording, Financial Statement
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