EVALUASI ATAS PERLAKUAN AKUNTANSI ASET TETAP PADA PT SEMEN BATURAJA (PERSERO) TBK PALEMBANG

AGUSTIN, RISTA and Delamat, Harun and Aryanto, Aryanto (2018) EVALUASI ATAS PERLAKUAN AKUNTANSI ASET TETAP PADA PT SEMEN BATURAJA (PERSERO) TBK PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This thesis will show the accounting treatment of fixed assets in PT Semen Baturaja, the company is engaged in the industry. The discussion in this paper is how to detem1ine PT Semen Baturaja acquisition, cost, and expense for the use of fixed assets, and the determination and presentation of depreciation of fixed assets on the balance sheets, whether it has appropriate financial accounting standards that have been set. In this research, 1he auJhor uses the case study method by obtaining the facts about the accounting treatment of fixed assets policy. From the research that has been conducted, the author obtained the result that the company's policy in the accounting treatment of fixed assets is not in accordance with SFAS number 16 in 2011.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fixed assets, recognition of Fixed Assets, Depreciation of Fued Assets, and Financial Statements.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	14 Sep 2019 06:29
Last Modified:	14 Sep 2019 06:29
URI:	http://repository.unsri.ac.id/id/eprint/7479

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