TA DIGITAL
Accounting Treatment of Fixed Assets at CV Jawara Teknik in 2022 = Accounting Treatment of Fixed Assets at CV Jawara Teknik in 2022
CV Jawara Teknik is a private company engaged in the production of machinery and tools. To support its operational activities, the company utilizes its resources, one of which is fixed assets. However, the company's fixed asset treatment have not implemented treatment in accordance with standards, this has resulted in the management of fixed asset management not being maximized which has an impact on company performance. This final project aims to find out the application of CV Jawara Teknik's fixed asset accounting treatment based on Financial Accounting Standard for Private Entities, which include recognition, measurement, disposal, disclosure. The data used in this research is primary and secondary data. Data collection was obtained by interview, observation and documentation techniques. The writing method used is the method of description and exposition. The description method is used to explain the general description of the company, while the exposition method is used to explain the application of fixed asset accounting treatment at CV Jawara Teknik. The results showed that the accounting treatment for fixed assets of CV Jawara Teknik was not in accordance with the Financial Accounting Standard for Private Entities in the treatment of fixed assets at the time of measurement, calculation of depreciation, disclosure.
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