Rakasiwi, Dea (2015) ANALISIS PERHITUNGAN PEROLEHAN DAN PENYUSUTAN ASET TETAP BERWUJUD PADA PT TERANG JAYA ABADI PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Text (BAB I PENDAHULUAN)
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Text (BAB II TINJAUAN PUSTAKA)
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Text (BAB III GAMBARAN UMUM PERUSAHAAN)
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Text (BAB IV PEMBAHASAN)
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Text (BAB V SIMPULAN DAN SARAN)
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Text (DAFTAR PUSTAKA)
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Abstract
ANALYSIS OF CALCULATION OF THE ACQUIREMENT AND DEPRECIATION OF TANGIBLE FIXED ASSETS AT PT TERANG JAYA ABADI PALEMBANG Dea Rakasiwi, 2015 (xiii + 115 pages) Email: dearakasiwi01@yahoo.com The title of this final report is “Analysis of Calculation of The Acquirement and Depreciation of Tangible Fixed Assets at Pt Terang Jaya Abadi Palembang”. The purpose of this final report is to analyze the accounting treatment of tangible fixed assets at PT Terang Jaya Abadi Palembang based on Financial Accounting Standards. The author uses some research methods such as interviews and observation. After analyzing the data was gotten from the company, found some problems, that the calculating of the acquirement of fixed assets of the company is not in suitable with Financial Accounting Standards and the calculating of depreciation charging that less than one-year period by using the straight-line method for all assets is not correct. To overcome these problems, some of the suggestions presented in the report, the company should follow generally accepted accounting principles that is Accounting Standards to recognize the cost incurred in connection with fixed assets as an element of acquirement and depreciation calculations for the imposition of fixed assets purchased for less than one accounting period and using double declining balance method also the company should record the fixed assets in suitable in financial Accounting Standards so that the financial statements reflect the true value
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Analysis, Acquirement, Depreciation, Tangible Fixed Assets and Financial Statement. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 25 Feb 2016 03:07 |
| Last Modified: | 25 Feb 2016 03:08 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2574 |
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