Abstract :
This research was conducted in Sungai Sembilan Subdistrict, Dumai City. With regard to this research, it was the object of the Clothing Store Business in the Sungai Sembilan Subdistrict, Dumai City. Based on the considerations put forward in this study, this is the application of accounting carried out by entrepreneurs in clothing stores in the river district Nine cities in Dumai are in accordance with the basic concepts of accounting in running their businesses. The purpose of this study was to study the suitability of accounting for the clothing store business in the river sub-district Nine cities with basic accounting concepts. Data collected is primary data and secondary data, data collection techniques in this study are interviews, collection and observation. All data is collected then the data is processed using descriptive methods, so that it can be seen that the clothing store is in accordance with the basic concepts of accounting. Based on the results of the research and discussion, it can be concluded that the recording carried out by the clothing store entrepreneur is not in accordance with the basic concepts of accounting.