ANALISIS PERLAKUAN AKUNTANSI ATAS ASET TETAP PADA CV MUTIARA WIJAYA NUSANTARA PALEMBANG

MUHAMMAD, ALI PRADIKTA (2016) ANALISIS PERLAKUAN AKUNTANSI ATAS ASET TETAP PADA CV MUTIARA WIJAYA NUSANTARA PALEMBANG. Other thesis, Politeknik Negeri Sriwjaya.

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Abstract

ANALYSIS OF THE TREATMENT ACCOUNTING TOWARD FIXED ASSETS AT CV MUTIARA WIJAYA NUSANTARA PALEMBANG Muhammad Ali Pradikta, 2016 (xiii + 74 pages) Email:alipradikta@gmail.com CV Mutiara Wijaya Nusantara Palembang is a company engaged in the services contractors or coal drilling. Data obtained from the company is secondary data and observations. The data used in the analysis is a list of problems fixed assets, income statement, and report of financial position for 2013, 2014, and 2015. 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, Fixed Assets, and Financial Statements
Subjects: H Social Sciences > HB Economic Theory
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 28 Apr 2017 02:04
Last Modified: 28 Apr 2017 02:04
URI: http://eprints.polsri.ac.id/id/eprint/3426

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