ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PT. GRAHA WAHYU KENCANA

LISNAWATI, - (2016) ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PT. GRAHA WAHYU KENCANA. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The Analysis of Calculation Depreciation Fixed Asset and its Effect to the Financial Statement of PT. GrahaWahyuKencana. By :Lisnawati, 2016 (xiii + 80Pages) E-mail : lisna_wati2106@yahoo.co.id This final report is written to fulfill the requirementofdiploma education in accounting departmentof State Polytechnic of SriwijayaGraduation in Palembang. Based on theory and from file, writer explain some weaknesses in bringing about treatment of fixed asset, in effect the company haven't done the calculation of fixed assets based on Financial accounting standards, in the calculation of depreciation the company does not take into account the date of acquisition of assets and at the time of the sale of the company's assets directly delete them on a financial report by acknowledging the results of the sale of assets as revenues by not deleting the list its assets and this will have an effect on the financial statements. To overcome these problem, the author suggests the company should calculate the depreciation burden of fixed assets based on the date of his acquisition, as well as in the removal of assets should the removal of fixed assets carried out in the list of assets as well as in the financial statements

Item Type: Thesis (Other)
Uncontrolled Keywords: Depreciation, Termination, Financial Report
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 05 May 2017 02:50
Last Modified: 05 May 2017 02:50
URI: http://eprints.polsri.ac.id/id/eprint/3466

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