ANALISIS PERLAKUAN AKUNTANSI ATAS ASET TETAP PADA PT. RIKKU MITRA SRIWIJAYA PALEMBANG

SARI, WIDA (2015) ANALISIS PERLAKUAN AKUNTANSI ATAS ASET TETAP PADA PT. RIKKU MITRA SRIWIJAYA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

ANALYSIS OF THE TREATMENT ACCOUNTING TOWARD FIXED ASSETS AT PT. RIKKU MITRA SRIWIJAYA PALEMBANG Wida Sari, (2015 xiii + 64 pages) Email:wida.lavina@gmail.com PT. RikkuMitraSriwijaya Palembang is a company engaged in pest control services. Data obtained from the company is secondary data and interviews. The data used in the analysis is a list of problems fixed assets, income statement, and balance sheet report for 2013 and 2014. Based on theory and data obtained, the author found some problems, namely the recognition of fixed assets acquisition cost does not include transport costs and fees-other, laian on calculation of the depreciation schedule of the company not taking into account the date of acquisition of the asset. To address the above, the authors provide some advice, that the company should recognize all costs arising upon the acquisition of fixed assets acquisition cost element, as well as in the charging depreciation company should calculate the appropriate time period for the use of such fixed assets so that the financial statements reflect the company's actual value

Item Type: Thesis (Other)
Uncontrolled Keywords: analysis, The Treatment of Accounting, and fixed assets.
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 25 Feb 2016 03:26
Last Modified: 25 Feb 2016 03:26
URI: http://eprints.polsri.ac.id/id/eprint/2599

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