CD Tugas Akhir
Perlakuan Akuntansi Aset Tetap Pada Pt. Tirta Buana Perkasa Pekanbaru
This study aimed to determine whether the accounting treatment of fixed assets adopted by PT. Tirta Buana Perkasa, to see the determination of the cost of fixed assets, to know the calculation process used by the company and as well as how to calculate depreciation for fixed assets, how to present the fixed assets in the financial statements has been implemented in accordance with GAAP
The sample used is a company engaged in the trader PT. Tirta Buana Perkasa Pekanbaru. The research data is secondary data obtained directly from the company. Processing the data in this study with descriptive comparative method.
The results show that there are some accounting treatment of fixed assets are not accordance with GAAP generally.
Keywords: Fixed Assets, Fixed Assets Accounting Treatment, Fixed Asset Depreciation, Presentation of Financial Statements.
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