Analisis Penerapan Akuntansi Aset Tetap Pada CV. Karmila Pekanbaru
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Institusion
Universitas Islam Riau
Author
Fanesa, Amalia Solihaty
Subject
HF5601 Accounting
Datestamp
2022-04-06 07:25:21
Abstract :
This study aims to determine whether the accounting treatment of CV. Karmila Pekanbaru is in accordance with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). The discussion in this study is about how CV. Karmila Pekanbaru determines acquisition price recognation, expenditure after acquisition recognation, depreciation of fixed assets, impairment of fixed assets, asset write-offs, and presentation and disclosure of fixed assets. The research method used is a descriptive analysis method that is data and information obtained from research, then analyzed and compared with existing theories with reality which is then given a conclusion. From the results of the research carried out, the researchers obtained the results of the study that CV. Karmila Pekanbaru in treating dixed assets is still not in accordance with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).
This study aims to determine whether the accounting treatment of CV. Karmila Pekanbaru is in accordance with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). The discussion in this study is about how CV. Karmila Pekanbaru determines acquisition price recognation, expenditure after acquisition recognation, depreciation of fixed assets, impairment of fixed assets, asset write-offs, and presentation and disclosure of fixed assets. The research method used is a descriptive analysis method that is data and information obtained from research, then analyzed and compared with existing theories with reality which is then given a conclusion. From the results of the research carried out, the researchers obtained the results of the study that CV. Karmila Pekanbaru in treating dixed assets is still not in accordance with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).
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