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Property, Plant, and Equipment (1), Slides of Financial Accounting

Universitas Brawijaya (UB)Financial Accounting

Aset tetap adalah aset berwujud yang: 1. Dimiliki untuk digunakan dalam produksi atau penyediaan barang atau jasa, untuk direntalkan kepada pihak lain, atau untuk tujuanadministratif;dan 2. Diharapkan digunakan selama lebih dari satu periode.

Typology: Slides

2020/2021

Uploaded on 07/11/2022

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Download Property, Plant, and Equipment (1) and more Slides Financial Accounting in PDF only on Docsity! a ASET TETAP 1 a b ● Definisi - Aset tetap adalah aset berwujud yang: 1. Dimiliki untuk digunakan dalam produksi atau penyediaan barang atau jasa, untuk direntalkan kepada pihak lain, atau untuk tujuan administratif; dan 2. Diharapkan digunakan selama lebih dari satu periode. ● Ang Termasuk Aset Tetap ➔ Tanah, Struktur bangunan ( Kantor, pabrik, gudang), dan peralatan (mesin, furnitur, dan alat). PROPERTY, PLANT, AND EQUIPMENT ● Ciri ➔ “Used in operations” and not for resale. ➔ Long-term in nature and usually depreciated. ➔ Possess physical substance. ● Tidak berlaku untuk hak penambangan Reservasi tambang BIAYA SETELAH PEROLEHAN PENAMBAHAN PENGATURAN ULANG DAN REORGANISASI PERBAIKAN DAN PENGGANTIAN PERBAIKAN ULANG D PELEPASAN ASET TETAP re x : ¥ re - + x PENJUALAN ASET TEAP + + KONVERSI PAKSAAN CREDITS: This presentation template was created by Slidesgo, including icons by Flaticon and infographics & images by Freepik THANKS!

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