Analisis Penerapan Akuntansi Aktiva Tetap Pada PT. Padang Graindo Mediatama

This study aims to determine how the suitability of fixed asset accounting at PT Padang Graindo Mediatama in Padang, West Sumatra. This research was conducted in the financial section of PT Padang Graindo Mediatama. In the preparation of the study, the authors used a descriptive method with the types and sources of data used are primary data and secondary data through existing sources, by way of interviews and documentation. In this study shows that PT Padang Graindo Mediatama in calculating the acquisition cost does not include costs related to the acquisition of its fixed assets, depreciation calculations that do not pay attention to the acquisition period of its fixed assets, and the termination and disposal of fixed assets that still recognize the carrying value of the acquisition and presented in the report finance. From the results of the study, it can be concluded that the application of fixed asset accounting at PT Padang Graindo Mediatama is not in accordance with the Generally Accepted Accounting Principles