QURNIA RAHMAWATY, WINDA (2015) ANALISIS PERLAKUAN AKUNTANSI ATAS AKTIVA TETAP BERWUJUD PADAPT GLOBAL MULTIPACK PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
The Analysis Accounting Treatment of Tangible Fixed Assets at PT. Global Multipack palembang Winda Qurnia Rahmawaty, 2015 (xiv + 92 halaman) winda.qurnia@gmail.com The title of this final report is “ analysis accounting treatment of tangible fixed assets at PT. Global Multipack Palembang” which is located on Pangeran Sido Ing Kenayan No. 89 RT. 18 Rw. 06, Kel. Karang Anyar, Kec. Gandus, Palembang. The company is a company engaged in the production and sales packing ruber. The purpose of this final report is to analyze the accounting treatment of tangible fixed assets at PT Global Multipack palembang based on financial Accounting Standards. The author uses some research methods such as interviews and observation. After anayzing the data was gottern from the company. After analyzing the data was gotten from the company, found some problems, that the calculating of the cost of fixed assets of the company is not in suitble 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 in 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 alement of cost and depreciation calculations for the imposition of fixed assets purchased for less than one accounting period and the company should record the fixed assets in suitble in financial Accounting Standards so that the financial statements reflect the true value
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Analysis, Cost Accounting Treatment, Depreciation Accounting Treatment, Tangible Fixed Assets, Financial Statements. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 01 Mar 2016 02:20 |
| Last Modified: | 01 Mar 2016 02:21 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2627 |
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