CD Tugas Akhir

Perlakuan Akuntansi Aset Tetap Pada Pt. Sembiring Jaya Sumatera Utara

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The company will not be able to reach the target without any asset (asset) to ensure smooth routine operations of the company, especially fixed assets (fixed assets). Fixed assets are assets that are very important, in the absence of fixed assets is impossible to run a company with a good operational routine.
This study aims to determine how the accounting treatment of fixed assets at PT. Sembiring Jaya.
The conclusion of this study that not all aspects of the accounting treatment of fixed assets at PT. Sembiring Jaya that are in complaince with the accounting standards. The company recorded the cost of fixed assets is no in accordance with generally accepted accounting principle. The company uses the straight-line method (straight-line method) is a method woth rates based on the provisions of applicable law. In calculating the cost of depreciation, the company takes into account the date of acquisition. The company not presented details of the value of fixed assets acquistion and accumulation.
Keywords : Determination of cost, Depreciation, Expenses and Fixed Asset Reporting.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 04. 015 (0018)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Perpajakan., 2015

Deskripsi Fisik

vi, 56 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 04. 015 (0018)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PERPAJAKAN

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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