Perlakuan Akuntansi Aset Tetap Pada Perusahaan Daerah Air Minum (PDAM) Tirta Kampar

Dewi, Yoshana (2022) Perlakuan Akuntansi Aset Tetap Pada Perusahaan Daerah Air Minum (PDAM) Tirta Kampar. Other thesis, Universitas Islam Riau.

Text 185310249.pdf - Submitted Version Restricted to Repository staff only Download (1MB) | Request a copy

Abstract

This research was conducted at PDAM Tirta Kampar. This study aims to determine the accounting treatment of fixed assets at PDAM Tirta Kampar with generally accepted accounting principles. The research method used is descriptive analysis method, where the data obtained in the field are analyzed compared with theories related to the problem and then interpreted and drawn conclusions and suggestions. The results of this study indicate that there is a discrepancy between the method of depreciation of fixed assets other than buildings between accounting policies and their implementation. For disposal of fixed assets, fixed assets that are no longer used or damaged have not been removed from the value of fixed assets. The value of fixed assets on the balance sheet does not match that on the list of fixed assets. Overall, it can be concluded that the accounting treatment of fixed assets at PDAM Tirta Kampar is not fully in accordance with the Generally Accepted Accounting Principles.

Actions (login required)

View Item