CD Tugas Akhir
Perlakuan Akuntansi Aset Tetap Pada PT. Syifa Utama (RS Islam Ibnu Sina) Pekanbaru
This study aimed to determine whether the accounting treatment of fixed assets adopted by PT. Syifa Utama has been implemented in accordance with GAAP, to see the determination of the cost of fixed assets in accordance with GAAP, 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 aseets in the financial statement.
The sample used is PT.Syifa Utama. The research data is secondary data obtained directly from the company. Processing the data in this study with descriptive comparative method.The accounting depreciation of fixed assetsat PT. Syifa Utama in accordance with Financial Accounting Standards.
Keywords: Fixed Assets, Fixed Assets Accounting Treatment, Fixed Asset Depreciation, Presentation of Financial Statement.
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