ANALYSIS OF THE IMPLEMENTATION OF FIXED ASSET ACCOUNTING AT PT. ROYAL COCONUT AIRMADIDI
Keywords:
Analysis of the Application of Fixed Assets AccountingAbstract
This research aims to gain a better understanding of the fixed-asset accounting methods used by PT. Royal Coconut Airmadidi, as well as to assess whether or not the procedures used by PT. Royal Coconut Airmadidi to account for its fixed assets comply with PSAK No. 16, which is the Statement of Financial Accounting Standards. This inquiry employs a qualitative technique, which comprises conducting participant interviews, recording their findings, summarizing and presenting the data, and writing the conclusions. This study reveals that PT. Royal Coconut Airmadidi has adopted fixed asset accounting in the areas of Fixed Asset Recognition and Fixed Asset Cost Presentation, with the latter referring to the assets' book value. This conclusion was reached after examining the company's financial statements (i.e., the purchase price minus accrued depreciation). m Fixed assets of PT. Royal Coconut Airmadidi may be grown simultaneously via cash acquisitions, credit purchases, and in-house development. PT. Royal Coconut Airmadidi will, as a matter of course, terminate the contract for an asset and dispose of it after the asset has reached the end of its useful life and seen a fall in value. It can no longer be utilized for its original function in a commercial context due to the damage. PT. Royal Coconut Airmadidi has efficiently depreciated its fixed assets using the straight-line method. This approach was selected due to its ease of usage. The documentation pertaining to PT. Royal Coconut Airmadidi's fixed assets are available on the organization's website. The list of PT. Royal Coconut Airmadidi's fixed assets for the past five years are appended with fixed asset accounts that categorize the different fixed asset categories by purchase price, acquisition date, addition and removal of fixed assets, and depreciation. These records include the complete history of the company's ownership of fixed assets. The processes used by PT. Royal Coconut Airmadidi to account for its fixed assets is both trustworthy and compliant with PSAK No. 16, which is the Statement of Financial Accounting Standards.
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