ANALISIS PERLAKUAN AKTIVA TETAP DAN PENERAPAN METODE DEPRESIASINYA PADA PABRIK ROTI TAN EK TJOAN

The purpose of this study was to determine whether the accounting treatment of fixed assets and the application of depreciation methods in Tan Ek Tjoan bakery is in conformity with Financial Accounting Standars ETAP. In research, writer use descriptive method. Descriptive method is to collec, interpreting, and clarifying data as according to condition which in fact. Data type the used is primary data and data of secondary got by writer from result direct interview with head and supervisor accounting of Tan Ek Tjoan Bakery. Research heaving taken steps, writer obtain get result of research with one conclution that Tan Ek Tjoan Bakery have applied Financial Accounting Standars to plant assets