CD Tugas Akhir
Perlakuan Akuntansi Aset Tetap Pada Pt. Bintang Wirabens Pekanbaru
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. Bintang Wirabens.
The conclusion of this study is that all of the accounting treatment of fixed assets at PT. Bintang Wirabens include recording the cost of fixed assets, recording cost of depreciation, recording all types of expenditure as revenue expenditure, recording the date of acquisition and presentation of the value of fixed assets are not compliance with generally accepted accounting standards.
Keywords: Determination of Cost, Depreciation, Expenses and Fixed Asset Reporting
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