Analisis Akuntansi Aset Tetap Pada PT. Mega Distribusi Utama Pekanbaru

Elisa, Mita (2019) Analisis Akuntansi Aset Tetap Pada PT. Mega Distribusi Utama Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

PT. Mega Distribusi Utama Pekanbaru is a company engaged in the field of electrical construction. In managing its business, PT. Mega Distribusi Utama Pekanbaru uses fixed assets for every company activity. The company's fixed assets, namely land, buildings, vehicles, and office inventory. The formulation of the problem in this study is: whether the application of accounting for fixed assets at PT. Mega Distribusi Utama Pekanbaru is in accordance with General Accepted Accounting Principles. This research was conducted with the aim to determine the suitability of generally accepted accounting principles with the application of fixed asset accounting used by PT. Mega Distribusi Utama Pekanbaru. Based on the results of the study found that regarding the determination of the acquisition price of fixed assets, the company only records the price of fixed assets worth the purchase price without taking into account other expenses associated with the acquisition of fixed assets. In calculating the depreciation expense of PT. Mega Distribusi Utama uses the straight-line method, but the company itself does not pay attention to the date of acquisition of the fixed assets. Similarly, expenditures that occur after the time of acquisition of fixed assets, the company does not pay attention to the difference between income and capital expenditures. Regarding the disposal of fixed assets, the company does not write off assets that cannot be used anymore and does not pay attention to the advantages or disadvantages. Overall it can be concluded that the application of fixed asset accounting at PT. Mega Distribusi Utama is not yet in line with General Accepted Accounting Principles.

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