ANALISIS PERLAKUAN AKUNTANSI ATAS ASET TETAP PADA CV ABS PALEMBANG

LELA, ARDILA (2016) ANALISIS PERLAKUAN AKUNTANSI ATAS ASET TETAP PADA CV ABS PALEMBANG. Masters thesis, Politeknik Negeri Sriwijaya.

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Abstract

Analysis of Accounting Treatment to Fixed Assets at CV ABS PALEMBANG Palembang Lela Ardila, 2016 (xiv+77 pages) Email: lelaardila@gmail.compl The purpose of the final report isto determine the correct value for the acquisition of fixed assets and the right depreciation expense calculations on CV ABS Palembang. Data collection techniques that are used by the author is directinterview with the company’s owner, the collection of data by direct observation in the company and literature study as a reference. Based on the data that are obtained by the list of fixed assets, income statement and statement of financial position the company in 2013, 2014 and 2015 and after analysis, the authors found the problems. That are CV ABS Palembang have not been estimating the cost of fixed assets exactly because the company only recordthe cost of fixed assets as the purchase price without count other costs on the fixed assets. In addition, CV ABS Palembang has never count depreciation of its fixed assets. In its final report, the writer will analyze the cost and the calculation of depreciation of fixed assets as well as the presentation in the financial statements with SAK ETAP as a benchmark. Based on the analysis, the company should do the exact calculation of the cost and the depreciation of fixed assets in accordance with Financial Accounting Standards applicable to earnings presented in the financial statements may reflect its true value.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Purchase Price, Fixed Assets, Depreciation Cost
Subjects:	H Social Sciences > HG Finance
Divisions:	Accounting > Undergraduate Theses
Depositing User:	Mr Bambang Anthony
Date Deposited:	16 May 2017 04:23
Last Modified:	16 May 2017 04:23
URI:	http://eprints.polsri.ac.id/id/eprint/3515

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