PERLAKUAN AKUNTANSI ASET TETAP KENDARAAN BERDASARKAN SAK ETAP

NOPIANTI, NOPIANTI (2015) PERLAKUAN AKUNTANSI ASET TETAP KENDARAAN BERDASARKAN SAK ETAP. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

This company is one of the superior ground transportation company and a trusted with human potentials oriented to customer satisfaction as well as global perspective. The purpose of this study to determine how the plant and equipment to vehicles berdarasrkan SAK ETAP. In SAK ETAP has been set for the accounting treatment of assets such teap the recognition, measurement, recording, presentation and disclosure. Results of the research vehicle depreciation of fixed assets is that the method used is the straight-line method. Fixed assets are measured from the price pembemlian without charge such transfer tax. The useful life is determined by the condition of the asset purchase teap vehicles purchased second-hand or new. With the accounting treatment in the company, this can be a positive impact on the company's internal decisionmaking and planning company in the next period. Keywords: accounting treatment, Fixed Asset Vehicle

Item Type:	Thesis (Diploma)
Subjects:	600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING
Divisions:	Accounting Diploma > Practice Working Report
Depositing User:	Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited:	25 Jul 2016 02:44
Last Modified:	18 Oct 2017 04:28
URI:	http://eprints.perbanas.ac.id/id/eprint/209

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