PENERAPAN FORMAT AKUNTANSI SEDERHANA PADA TOKO KELONTONG

Abstract

The form of this activity is training in the application of accounting for 10 grocery store owners in Mangkubumi Village, Sadananya District, Ciamis Regency. The results of the situation analysis show that the grocery store owners do not have systematic and structured books, and the grocery store owners do not separate the business finance from their personal finances. These conditions cause the profits obtained and business development cannot be known with certainty. The solution offered for this problem is to make a simple accounting format using terms that are easily understood by grocery store owners. The method used in this activity is the demonstration and lecture method to provide examples and explain step by step in applying a simple accounting format. The stages carried out in this activity are: 1) Providing an understanding of the importance of accounting in the business; 2) Training on the application of a simple accounting format; 3) Assistance in the application of a simple accounting format; 4) Evaluate the results of activities, and; 5) Follow up on evaluation results. The results of the activity show the progress of the grocery store owners in understanding the importance of accounting in the business, as well as an increase in skills in applying a simple accounting format.