Analisis Akuntansi Aset Tetap Pada PT. Perindustrian dan Perdagangan Bangkinang

This study aims to determine the suitability of the application of fixed asset accounting at PT. Bangkinang Industry and Trade is in accordance with General Acceptable Accounting Principles. This research is located at PT. Bangkinang Industry and Trade headquartered on Jl. Taskurun No.9 Pekanbaru. Types and sources of data used are primary and secondary data with data collection techniques are documentation, observation and interviews while data analysis using descriptive methods. The results of this study indicate that in classifying fixed assets, the company still presents assets whose book value has run out with zero value as in office inventory and presentation for buildings and land in the balance sheet is not separated by the company. In calculating the depreciation expense of fixed assets, the company uses the straight-line method without residual values and the company calculates the depreciation expense without predicting the economic life of the assets. The company recorded a full year depreciation expense for the Makita 1923B Crab Machine until the end of December 2014 which was valued at Rp. 1,102,500. Even though the economic life estimated for these assets had expired in May 2014