ANALISIS PERLAKUAN AKUNTANSI ASET TETAP DAN PROPERTI INVESTASI TERHADAP PENYAJIAN LAPORAN KEUANGAN PADA BENGKEL MOBIL PEMBARUAN

HAYURIN PUTRA, PRATAMA (2016) ANALISIS PERLAKUAN AKUNTANSI ASET TETAP DAN PROPERTI INVESTASI TERHADAP PENYAJIAN LAPORAN KEUANGAN PADA BENGKEL MOBIL PEMBARUAN. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

In a business, fixed assets are the most financially beneficial holdings compare to the other assets. Therefore a proper accounting treatment of fixed assets the follows the accounting standard is necessary. Bengkel Mobil Pembaruan, a company car repair services located on Jalan Mayor Zen No 05 Palembang is an example that utilize fixed assets to run their business. This final report aims to examine the accounting treatment for fixed assets of Bengkel Mobil Pembaruan. Author collected data by observation, interview, and documentation. The data is mainly collected from fixed assets list, income statement, balance sheet of year 2013, 2014, and 2015. We also use some literacy to conduct the analysis. One of our main findings is that Bengkel Mobil Pembaruan has never calculated the depreciation of all their fixed assets which is resulted in the absence of fixed asstes accumulated depreciation account in the balance sheet. Another main findings are that the company not separate of land as an investment property. Based on these findings, author suggest Bengkel Mobil Pembaruan to calculated the depreciation of all fixed asstes which are recorded on the fixed assets list, then insert the accumulated depreciation value of fixed assets into the balance sheet, making fixed assets such as land or buildings that are not used in operational activities into account investment properties.

Item Type: Thesis (Other)
Uncontrolled Keywords: Accounting Treatment, Fixed Assets, Depreciation, investment properties
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Journal
Depositing User: Mr Bambang Anthony
Date Deposited: 25 Jul 2017 01:55
Last Modified: 25 Jul 2017 01:55
URI: http://eprints.polsri.ac.id/id/eprint/3751

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