CD Tugas Akhir
Perlakuan Akuntansi Aset Tetap Pada PT.Bintang Langit Abadi Pekanbaru
ARSTRACK
This study aimed to determine whether the accounting treatment affixed assets adopted by PT Bintang
Lcmgit Abadi has been implememed in accordance with GAAP, to see the determination of the cost
lJjjixed assets in accordance with GAAP, to know the calculation process used by the company and as
well as how to calculate deprec:iation jbr fixed assets, how to present the .fixed assets in the
flnam:iol statemems.
The sample used is PT Bintang Langit Ahadi. The research data is
secondary data obtained directly .from the company. Processing the data in this study with
descriptive comperative method.
The results show that cost of maintenance is not accordance with GA.AP
generally.
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