Economics - Vocational

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http://repository.widyatama.ac.id/handle/123456789/23

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ABSTRACT PT. Jamsostek is owned local enterprises in the rubber assurance. Operation ssupported by the use of fixed assets, the use of fixed assets which continue to cause shrinkage. Depreciation will be charged to fixed assets that affect profits. Therefore the need for the use of methods of depreciation are consistent with the policy refers to the Financial Accounting Standards. Based on the description above, the author sprepared a report on the final project titled "REVIEW OF FIXED ASSETS RESULT AND DEPRECIATION IN. JAMSOSTEK BRANCH OFFICE BANDUNG I". The purpose of this final duty conducted to determine the depreciation method of fixed assets at PT. Jamsostek. The method used is description method, namely by way of field study consisting of observation, interviews, documentation and study of literary study. Based on the results of practical work it can be concluded that the acquisition of fixed assets at PT. Jamsostek do with the acquisition of fixed assets directly, the acquisition of fixed assets on credit, the acquisition of self-constructed fixed assets. The method used by PT. Jamsostek in performing the calculation of depreciation of fixed assets using the straight-line method in accordance with Accounting Standards and done consistently. Keywords: Fixed Assets, SFASNo. 16 1
acceptance of market retribution, SIMDA reporting. 1
Account Receivable 1
Account Receivable Demanding 1
Account Receiveables 1
Accounting Guidelines BLU year 2012 1
Accounting Information System 4
Accounting Information System, Purchasing 1
Accounting Information System, Retribution 1
accounting information system, village-owned enterprise 1
Accounting Information Systems 4
Accounting Information Systems, Cash Receipts 1
Accounting Information Systems, Credit 1
Accounting Inventories, Internal Control of Inventories 1
Accounting Recording 1
Accounting System Revenue 1
Accounts Receivable 5
Accounts Receivable Assessment 3
Accounts Receivable Records 1
Accounts Receivable, Receivable Turnover, Average Collection Period 1