EVALUASI ATAS PERLAKUAN AKUNTANSI ASET TETAP PADA PT SEMEN BATURAJA (PERSERO) TBK PALEMBANG
Daftar Isi:
- This thesis will show the accounting treatment of fixed assets in PT Semen Baturaja, the company is engaged in the industry. The discussion in this paper is how to detem1ine PT Semen Baturaja acquisition, cost, and expense for the use of fixed assets, and the determination and presentation of depreciation of fixed assets on the balance sheets, whether it has appropriate financial accounting standards that have been set. In this research, 1he auJhor uses the case study method by obtaining the facts about the accounting treatment of fixed assets policy. From the research that has been conducted, the author obtained the result that the company's policy in the accounting treatment of fixed assets is not in accordance with SFAS number 16 in 2011.