Analisis Penerapan Akuntansi Aset Tetap Pada CV. Rafindo Makmur

Susilawani, Susilawani (2020) Analisis Penerapan Akuntansi Aset Tetap Pada CV. Rafindo Makmur. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the suitability of the application of fixed asset accounting in the CV. Rafindo Makmur is in accordance with General Accepted Accounting Principles. Data collection techniques used in this study are using interview and documentation methods. In analyzing the data the author uses a descriptive method that is analyzing data by collecting data and to explain the situations and conditions found in research in the field then compared with various theories and conclusions are drawn and given advice. The results of the study are in the acquisition of fixed assets, the company does not record the costs incurred in the purchase of fixed assets as an additional cost of purchasing fixed assets so that the reported value of fixed assets is smaller than they should. In calculating the depreciation value of fixed assets, the company does not pay attention to the date of acquisition of these fixed assets. The company only considers the year of acquisition as the basis for depreciation. The company's policy on expenses after the acquisition period, the company does not distinguish between capital expenditure with revenue expenditure. From the results of the discussion it can be concluded that the application of fixed asset accounting by the company is not in accordance with generally accepted accounting principles.

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