PERLAKUAN AKUNTANSI AKTIVA TETAP BERBASIS KOMPUTER PADA SD MUHAMMADIYAH IX MALANG

Handayani, Willian Septi (2008) PERLAKUAN AKUNTANSI AKTIVA TETAP BERBASIS KOMPUTER PADA SD MUHAMMADIYAH IX MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

The research was a case study at Muhammadiyah IX Elementary School Malang titled: “Analysis of Assets Accounting Treatment based on Computer at Muhammadiyah IX Elementary School Malang”. The research aimed to explain how the fixed-assets processing at Muhammadiyah IX Elementary School Malang, how the assets accounting treatment and how the asset data processing with computer based on Muhammadiyah IX Elementary School Malang. Analytical tool used to find out the fixed-assets accounting treatment with computer-based data was through several phases. Identifying which assets included capital expenditure and income expenditure, state the gained-price, deciding economic age of fixed-assets and calculate the reduction cost by line method based on computer. The result showed that Muhammadiyah IX Elementary School Malang has not applied financial accounting standard in proper way in processing fixed-assets so the financial report became unnatural. In case, there needed assets accounting treatment statement in Muhammadiyah IX Elementary School Malang. After the assets reduction, there found reduction cost for each fixed-assets, they were building Rp 195.984.375; furniture Rp 9.443.500; Office inventories Rp 1.752.100; class inventory Rp 16.263.670; tools Rp 14.524.950; and equipment Rp 252.600

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 07 May 2012 06:47
Last Modified: 07 May 2012 06:47
URI: http://eprints.umm.ac.id/id/eprint/4518

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