PERLAKUAN AKUNTANSI ATAS ASET TETAP DAN PENGARUHNYA TERHADAP PENYAJIAN LAPORAN KEUANGAN PADA PD BERKAT MULIA

Final Report is motivated by the importance of the role of fixed asset in supporting the activities of the company, PD Berkat Mulia at Jalan Talang Keramat Lorong Keramat Panjang RT 03 RW 05 No. 988 Banyuasin, South Sumatra. The method the author used in the writing of this Final Report is the method of observation and interviews. After analyzing the data obtained from the company, there are problems that the company made a mistake in recording the cost of fixed assets, less precise in calculating depreciation and fixed asset accounting effects on the financial statements. The purpose of making this final report to determine the accounting treatment of fixed assets. To overcome these problems, the authors suggest the company should implement the accounting records by the Financial Accounting Standards, the costs incurred for the acquisition of fixed assets as a component of the acquisition price. Depreciation expenses of fixed assets should be accounted for a period or periods so that the actual recording made that affect the company’s financial statements reflect its true value