CD Tugas Akhir

Perlakuan Akuntansi Aset Tetap Pada PT. Anugerah Riau Gemilang Tour&Travel Dumai

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Anugerah Riau Gemilang Tour & Travel company is a company engaged in contractor and developer. This research aims to determine how to accounting treatment fixed asset in accordance Anugerah Riau Gemilang Tour & Travel company.
The result of the research that nor all aspect of the treatment fixed asset in accordance Anugerah Riau Gemilang Tour & Travel company have SAK ETAP. In the only record company cash purchase price plus acquisition and other expanses. To pay in installments, company capitalizes interest incurred due to credit purchase price of the acquisition. In the calculation of depreciation expense, company calculates depreciation expense for all full year regardless of the date and month of the acquisition os assets. Which causes full year of depreciation on assets acquired has not been a year. In presenting the company’s assets in the balance sheet present onle the acquisition value of each asset group. And less accumulated depreciation on each assets group.
Keywords: acquisition price, cash purchase credit purchase, depreciation
Expense, presentation of the balance sheet assets, acm. depreciation

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.013 (0095)

Penerbit

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

Deskripsi Fisik

vi, 65 hlm.;ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03.013 (0095)

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

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