ANALYSIS OF ACCOUNTING RECORDS AT HASAN'S MOTORCYCLE WORKSHOP IN SUNGAI ULU VILLAGE, BUNGURAN TIMUR DISTRICT, NATUNA DISTRICT

Abstract

The aim of this research is to find out how accounting is recorded at the Hasan motorbike repair shop in Sungai Ulu Village, East Bunguran District, Natuna Regency. In this research the author used qualitative methods, using observation, interviews and documentation. The results of the research show that from the results of recording transactions and preparing reports, it was concluded that during the period June 2024, Hasan's motorbike repair shop made a profit of Rp. 8,367,500,- with service and repair income obtained amounting to Rp. 11,521,000,- With a total operational cost burden of Rp. 3,153,500,- can be interpreted as meaning that the income received by the Hasan motorbike repair shop is greater than the amount of operational costs. The profit received by Hasan's motorbike repair shop influences the final capital amount in the period shown in the change in capital report by Rp. 23,591,500,-. In fact, in the balance sheet it can be seen that the total assets and liabilities of Hasan Motor Workshop are Balance, meaning that the total assets and liabilities are balanced until the end of the period with the same amount, namely Rp. 23,591,500,-. All assets consist of cash, equipment, bank, prepaid rent, accumulated depreciation of equipment, equipment and all sources of funds that come from the owner, namely Mr. Hasan.