ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERWUJUD PADA PT PANDU LOGISTICS PALEMBANG

MAHRANI, MIRA (2016) ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERWUJUD PADA PT PANDU LOGISTICS PALEMBANG. Other thesis, POLITEKNIK NEGERI SRIWIJAYA.

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Abstract

The final report is motivated importance of fixed assets because the value that is large enough to support the activities of the company, namely PT Pandu Logistics Palembang is located at JalanDemangLebarDaun 36 B C, 20 Ilir D. IV, Ilir Tim. I, Palembang. Data obtained from the company is the primary and secondary data. The data used in analyzing the problems is the list of fixed assets, income statement, and statement of financial position for the years 2013, 2014 and 2015. Based on the analysis revealed several problems, namely the recognition of the cost of acquisition of fixed assets does not include other costs, capital expenditures incurred companies are not capitalized, and are less precise in calculating depreciation expense. This writer suggests the company should recognize all expenses related to the acquisition of fixed assets, and the cost of capital expenditures to be capitalized, as well as the loading company should calculate the appropriate depreciation period of fixed asset utilization.

Item Type: Thesis (Other)
Uncontrolled Keywords: Analisis, Perlakuan, Akuntansi, Aset Tetap
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 18 Aug 2017 02:52
Last Modified: 18 Aug 2017 02:52
URI: http://eprints.polsri.ac.id/id/eprint/3922

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