Abstract :
The purpose of this study is to find out the application of accounting carried out by mobile entrepreneurs in the central Kuantan subdistrict of Kuantan singingi. The population of this study was 27 cell phone businesses in the middle district of Kuantan singing district originating from field surveys. Data collection was carried out with a questionnaire sent directly to the object of research. The analysis used in this study was the Descriptive MethodFrom the results of research and results carried out. on the data that there is a mobile phone business in the central Kuantan subdistrict Kuantan district singing. then it can be concluded that the determination of accounting in the mobile business is not in accordance with the concept of accounting.