ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. OGAN RAYA

This Final Report in order to fulfill aone of the criteria in finishing the education of Diploma III in the State Polytechnic of Sriwijaya. On this occasion The Title of this report is “Analysis of Accounting Treatment of Fixed Assets is the PT .Ogan Raya”. PT Ogan Raya is company engaged in the services of contractors. Data obtained from the company in secondary data and interviews. The data used in the analysis is a lis of problems fixed assets, income statement and balance sheet for the years 2012 and 2013. Based on the theory and the data obtained, the writer find some recognitionof the problems of the cost of acquisition calculation takes into account the depreciation of the company’s full year regardless of the date of acquisition of the asset. To overcome problems above, the writer gives some suggestions that the company should recognize all expenses related to the acquisition of fixed assets as a component of cost of acquisition, and the company ahould calculate depreciation loading in accordance with the time period for the use of the asset so that financial statements reflect statement reflect the company’s value actually