IMPLEMENTASI PENCATATAN ASET TETAP PADA HOTEL BAHTERA PELNI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Kesatuan
Author
ALTAMA OSANDI, RADITYA
Subject
HG Finance
Datestamp
2020-07-09 04:28:53
Abstract :
The focus of this study is to know the Fixed Assets application in Bahtera Hotel. The author uses Bahtera Hotel?s Fixed Asset data per 31 Desember 2018. The method that used in recording the Fixed Asset is straight line method. Based on the hotel management policy, Bahtera Hotel applies depreciation expense of building is 2,5% per year, depreciation expense of hotel equipment and office equipment is 15% per year, and depreciation expense of vehicle is 20% per year. For determining depreciation, the hotel management uses depreciation expense multiply with the cost to obtain.
The focus of this study is to know the Fixed Assets application in Bahtera Hotel. The author uses Bahtera Hotel?s Fixed Asset data per 31 Desember 2018. The method that used in recording the Fixed Asset is straight line method. Based on the hotel management policy, Bahtera Hotel applies depreciation expense of building is 2,5% per year, depreciation expense of hotel equipment and office equipment is 15% per year, and depreciation expense of vehicle is 20% per year. For determining depreciation, the hotel management uses depreciation expense multiply with the cost to obtain.
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