FITRIYANI, ELY RIZKI (2015) PERLAKUAN AKUNTANSI ATAS ALAT BERAT LAPANGAN BERDASARKAN PSAK 16 PADA PT. TERMINAL PETIKEMAS SURABAYA (PT. TPS). Diploma thesis, STIE PERBANAS SURABAYA.
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Abstract
The company is an organization that tends to business activities to achieve the goals and objectives that have been set . To achieve this goal , they have many elements in order to achieve its objectives and one of the elements is fixed assets . The company has fixed assets that are expected to have value for the company . Different types of companies in different types of fixed assets owned . In the port services company fixed assets are commonly owned port facilities and field-heavy equipment in order to support the operations of the company in of Field . Fixed assets are divided into two , namely the tangible fixed assets and intangible fixed assets . The company's success will be largely determined by the available resources . Components of the data needed to assess the management company to manage the resources or assets properly and efficiently as well as material accountability to stakeholders , the data in the form of a system of accounting information presented in the financial statements . Fixed assets in the form of field-heavy equipment greatly affect revenue . The fairness of the financial statements is determined by each element in which one element is fixed assets . Keywords : Application of Accounting, Property and equipment , Field-Heavy Equipments and Financial Statements
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 05 Sep 2017 01:55 |
| Last Modified: | 05 Sep 2017 01:55 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2273 |
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