Institutional Repository | Satya Wacana Christian University: Pencatatan Akuntansi pada UD Pusaka Beruang

ABSTRACT

Accounting record is

one of the important parts that use for company’s business,

because the organize accounting record make easier for the owner and management to manage

company’s finance.Moreover, accounting

recordhelpful the management to present financial statement that use by company and external user, like government, creditor, and investor to

make a decision. Each company have an accounting record differences that use, in large-scale

company usually useaccounting recordand suitable with standard accounting. However, entity

like Small Medium Enterprises (SMEs) use the accounting record that different and not suitable

with standard accounting, each SMEs has characteristic to manage financial and transaction

along

this company’s operation.

Author research about accounting record that use by UD.Pusaka Beruang which one of

the SMEs in Indonesia. In this research, author find that accounting record that use by UD.

Pusaka Beruang is simple, because UD. Pusaka Beruang was record cash inflow and cash

outflow that related transaction along this company’s operation. This simple accounting

record use by company, because this influence of cultural characteristic as treader that only record

cash inflow and cash outflow. In this research, author held the simulation about transaction at

UD. Pusaka Beruang and record transaction in form which used to optimalized accounting

record. There are three form that author use to manage stock, account receivable, and account

payable.