Analisis Penerapan Akuntansi Aset Tetap Pada PT. Metro Abadi Sempurna Semesta Pekanbaru

Mariyanti, Sesti Gusti (2019) Analisis Penerapan Akuntansi Aset Tetap Pada PT. Metro Abadi Sempurna Semesta Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to study the application fixed asset accounting at PT. The Eternal Perfect Metro Pekanbaru Universe has been in accordance with the Acceptable General Principles of Accounting. Techniques for collecting data which is used in this research is by using a method interview and documentation. In analyzing the data the author uses descriptive method that is analyzing data by collecting data and to explain the situation and conditions found in research in the field then compared with various theories and conclusions are taken given advice. The results of the research are in submitting fixed assets, the company no expenses incurred in the purchase of fixed assets are issued increase the cost of purchase of fixed assets so that the value of fixed assets is Being small than it should be. In determining value depreciation of fixed assets, the company does not pay attention to the date of requesting assets This company is only an approved year estimate depreciation. Company policy against being issued after the period of approval, company does not count between capital expenditure (capital expenditure) with income expenditure. From the results of the discussion can be concluded as the application of accounting that is still being carried out company, not in accordance with generally accepted accounting principles.

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