Perlakuan Akuntansi Aset Tetap Pada Perusahaan Daerah Air Minum Kabupaten Kudus

Abstract

The goals of final report are to calculate and recognize fixed assets,
record fixed assets and present, disclose the fixed assets of Kudus Disctrict
water company. The method of writing used in this final report is description
method and exposition methode. The description method is used to describe the
general description of Kudus Disctrict water company and the exposition is
used to explain the treatment of fixed assets at Kudus Disctrict water
company. The result of this Final report is Fixed assets are recognized when
the asset is ready for use at acquisition cost. Calculation of the acquisition price
of fixed assets until December 31, 2016 amounting to Rp 126,734,497,850, the
accumulated fixed assets up to December 31, 2016 amounting to Rp
49,116,678,669, and depreciation expense up to December 31, 2016, the
recording of fixed assets In journal, ledger and subsidiaries ledger, and the
presentation and disclosure of property and equipment to the Financial
Statements