CD Skripsi

Perlakuan Akuntansi Aset Tetap Pada PT. Mitra Jaya Pekanbaru

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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. Mitra Jaya.
The conclusion of this study is that not all aspects of the accounting treatment of fixed assets at PT. Mitra Jaya that are in compliance with accounting standards. The Company recorded the cost of fixed assets is not in accordance with generally accepted accounting principles. The Company considers all types of expenditure as revenue expenditure. The Company uses the straight-line method (straight line method) is a method with rates based on the provisions of applicable law. In calculating the cost of depreciation, the company not takes into account the date of acquisition. The Company not presented details of the value of fixed assets acquisition 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 03.013 (0013)

Penerbit

Pekanbaru : Universitas Riau - Fekon - D3 Akuntansi., 2013

Deskripsi Fisik

vi, 59 hlm.;ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03.013 (0013)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Dewa

Versi lain/terkait

Lampiran Berkas

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