ANALISIS PERLAKUAN AKUNTANSI CAPITAL EXPENDITUE DAN REVENUE EXPENDITURE MENURUT PSAK NO. 16 PADA PT. JOHAN PRATAMA

WULANDARI, FIRNANDA DITA and Ubaidillah, Ubaidillah and Kalsum, Umi (2018) ANALISIS PERLAKUAN AKUNTANSI CAPITAL EXPENDITUE DAN REVENUE EXPENDITURE MENURUT PSAK NO. 16 PADA PT. JOHAN PRATAMA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the accounting treatment of capital expenditure and revenue expenditure on the recognition, measurement and disclosure at PT. Johan Pratama. This test is done by how far PT. Johan Pratama has implemented policies on capital expenditure and revenue expenditure in accordance with PSAK No. 16. This study uses descriptive qualitative method that describes thoroughly about the policy of accounting treatment of capital expenditure and revenue expenditure applied in PT. Johan Pratama. And compared with theory. So get the expected results. The results of this study indicate that the recognition, measurement and disclosure of capital expenditure and revenue expenditure applied to PT. Johan Pratama is in conformity with PSAK No. 16. However, at the time of recording of the purchase of fixed assets which should be recorded as revenue expenditure but recorded as capital expenditure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Capital expenditure, Revenue expenditure
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	14 Sep 2019 06:21
Last Modified:	14 Sep 2019 06:21
URI:	http://repository.unsri.ac.id/id/eprint/7478

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