Abstract :
This research was conducted in 15 clothing stores all Rp. 35,000 in Tampan Subdistrict and peaceful Marpoyan Subdistrict, Pekanbaru City, this research was carried out aimed at finding out whether all-round clothing stores Rp. 35,000 have been appropriate to apply accounting with basic accounting concepts or not that is in accordance with There are two data collected namely primary data and secondary data. The methods used in data collection are interviews, documentation and observation. Based on the results of research that has been done, it can be concluded that the application of accounting in a clothing store business is Rp. 35,000 have not applied accounting in accordance with the basic concepts of accounting.