Institutional Repository | Satya Wacana Christian University: Pencatatan Akuntansi pada UD Pusaka Beruang

ABSTRACT

Accounting record is one of the important parts that use for company’s business,
because the organize accounting record make easier for the owner and management to manage

company’s finance.Moreover, accounting recordhelpful the management to present financial
statement that use by company and external user, like government, creditor, and investor to
make a decision. Each company have an accounting record differences that use, in large-scale
company usually useaccounting recordand suitable with standard accounting. However, entity
like Small Medium Enterprises (SMEs) use the accounting record that different and not suitable
with standard accounting, each SMEs has characteristic to manage financial and transaction
along this company’s operation.
Author research about accounting record that use by UD.Pusaka Beruang which one of
the SMEs in Indonesia. In this research, author find that accounting record that use by UD.
Pusaka Beruang is simple, because UD. Pusaka Beruang was record cash inflow and cash

outflow that related transaction along this company’s operation. This simple accounting record
use by company, because this influence of cultural characteristic as treader that only record
cash inflow and cash outflow. In this research, author held the simulation about transaction at
UD. Pusaka Beruang and record transaction in form which used to optimalized accounting
record. There are three form that author use to manage stock, account receivable, and account

payable.

Keyword :Accounting record,and Small Medium Enterprises (SMEs)