CD Tugas Akhir
Perlakuan Akuntansi Aset Tetap Pada PT. Djati Mandiri Jaya Pekanbaru
The purpose of the research done on PT. Djati Mandiri Jaya Pekanbaru is: To know the acquisition of fixed assets. To find out when the problem is the production of acquisition of fixed assets. To learn depreciation of fixed assets. To find out how the elimination and release of fixed assets. To learn catering fixed assets in the financial report at PT. Djati Mandiri Jaya Pekanbaru.
The results obtained are in acquiring assets, PT. Djati Mandiri Jaya uses two major ways ie by cash and credit purchases. Depreciation method used by the company is the straight-line method based on the assessment the economic benefits of the fixed asset. The elimination of the fixed assets of PT. Djati Mandiri Jaya, a problem that occurs is the asset that is not served yet, but still served in corporate financial reporting. In the production of fixed assets after the acquisition of PT. Djati Mandiri Jaya Pekanbaru allocates service costs into account vehicle administration office, and he did not appear in the financial statement gain / loss. In the case of fixed assets dineraca catering enterprises combine total acquisition price of fixed assets and minimize the total accumulated depreciation to the book value of assets acquired permanent
Keywords: Behaviour, Fixed Assets at PT. Djati Mandiri Jaya Pekanbaru
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