Abstract :
This research is the result of a survey conducted in the field about the application of accounting in the daily goods shop business in the Rupat sub- district. This study aims to determine the suitability of the application of accounting carried out by the owner of a daily goods shop in Rupat sub- district through the basic concepts of accounting. This research uses descriptive qualitative research method. The data collected by the author consists of primary and secondary data. Based on the results of research and discussion, it can be concluded that in general, daily goods shops in Rupat District are familiar with accounting terms, but the application of the accounting system is not in accordance with the basic concepts of accounting because of the lack of knowledge. So far, daily goods stores only make simple financial reports in the form of recordings containing cash receipts and disbursements.