CD Tugas Akhir
Perlakuan Akuntansi Aset Tetap Pada Pt. Panca Belia Prima Karsa Pekanbaru
Presentation of fixed assets so as not to mislead dineraca its use should be tailored to what has been defined by SAK. All plant and equipment is a very big influence on the company's financial statements.
This study aims to determine how the accounting treatment of fixed assets in PT. Panca Belia Prima Karsa Pekanbaru.
The result of this study is that not all aspects of the accounting treatment of fixed assets at PT. Panca Belia Prima Karsa Pekanbaru in accordance with SAK. In the purchase of fixed assets for cash companies have recorded in accordance with SAK ETAP. In calculating the depreciation of the company has the date and month of acquisition of fixed assets. The Company records expenses in accordance with the type of expenditure. The company did not present with any group at cost less accumulated depreciation that each of these groups.
Keywords : Cost, Depreciation Expense, Revenue Expenditure, Elimination, Presentation of Fixed Assets
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