Abstract :
This study aims to analyze the application of accounting by PT. Mitra Karya Jaya Perdana Pekanbaru, whether it is in accordance with generally accepted accounting concepts and principles. The data used in this study are primary and secondary data. Where primary data is obtained directly from the original source (not through intermediary media). While secondary data obtained by researchers by collecting data that has been compiled by the company in a ready-made form. This research was conducted using a qualitative descriptive analysis method by understanding the financial information in the company and comparing it with theory. Based on the results of research and discussion, it can be concluded that the application of accounting carried out by PT. Mitra Karya Jaya Perdana Pekanbaru has not complied with generally accepted accounting principles.