Analisis Akuntansi Aset Tetap Pada PT. Agritasari Prima Pekanbaru

Putri, Elvia Eka (2021) Analisis Akuntansi Aset Tetap Pada PT. Agritasari Prima Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

PT. Agritasari prima is a company operating in the oil palm plantation industry. This company has fixed assets consisting of buildings, agriculture and equipment, vehicle, furniture & fixtures. The formulation of the problem in this study, namely: How to apply fixed asset accounting and reporting of fixed assets at PT. Agritasari Prima. The purpose of this study is to determine the application of fixed assets accounting regarding the determination of the acquisition cost of assets, depreciation of assets, treatment of fixed assets, regarding expenditures after the acquisition period, disposal of fixed assets and presentation of fixed assetsin the balance sheet applied by PT. Agritasari Prima. from the research conducted, it can be concluced that the policy of PT. Agritasari Prima found an error in recording the purchase of furniture because it was still in the process of being completed. In calculating the depreciation value of fixed assets, the company only pays attention to to the month in which the asstes were accuired, the company only takes into account the year of acquisition as the depreciation basis. Companies has differentiated between capital exprenditure and revenue exprenditure. The company doesn’t write off or dispose of fixed assets that are no longer used in accordance with financial accounting standars. Overall it can be concluced that the application of fixed assets accounting at PT. Agritasari Prima is not yet in accordance with the general acceptable accounting principles.

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