Analysis Of The Accounting Cycle In Waste Banks To Determine The Accounting Flow Applied (Study On The Cangkringan Berseri Waste Bank, Cangkringsari Village Rw. 3, Sukodono Sub-District, Sidoarjo District)

Abstract

This study aims to determine the accounting flow applied in the Cangkringan Berseri Garbage Bank, Kec. Sukodono Kab. Sidoarjo from recording to preparing financial reports in the accounting cycle. From the results of the research, the authors found that the Cangkringn Berseri waste bank did not take advantage of profit sharing but instead took the difference in sales from collectors, from financial records the authors also found forms of bookkeeping that were made by the management of the Cangkringan Berseri waste bank in a simple form with the aim of making it easy understood by other administrators. From the results of this study it was discovered that the Cangkringan Berseri waste bank in the accounting flow only uses several stages, namely the transaction analysis stage, collecting original evidence, recording in diaries/journals, recording in ledgers and financial reports.