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Pemeriksaan Aktiva Tetap

Pemeriksaan Aktiva Tetap

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Published by Binet Care
Pemeriksaan Aktiva Tetap
Pemeriksaan Aktiva Tetap

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Published by: Binet Care on Jan 04, 2009
Copyright:Attribution Non-commercial

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05/19/2013

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1
PEMERIKSAAN AKTIVA TETAP
1.
Sifat dan contoh Aktiva Tetap
2.
Tujuan Pemeriksaan (Audit Objective) Aktiva Tetap
3.
Prosedur Pemeriksaan Aktiva Tetap
 
2
Sifat Aktiva Tetap
Fixed Asset disebut juga Property, Plant, and Equity.Sifat Aktiva Tetap:- Tujuan pembelian adl utk dipergunakan dlmkegiatan operasional perush [tdk utk diperjualbelikan]- Masa manfaat lebih dari 1 tahun.- Jumlahnya cukup material.
 
3
Contoh Aktiva Tetap
Fixed Asset dibedakan mjd:1. Fixed Tangible Asset [AT yg berbentuk, bisa dilihat, bisa diraba]Contoh:- Tanah [land]- Gedung, termasuk pagar, lap parkir, taman, meisn, peralatan[equipment], furniture & fixture, delivery equipment/vehicles.- Natural resources [sumber alam], spt: pertambangan minyak,batubara, emas, marmer, HPH.2. Fixed Intangible Asset [AT yg tdk berbentuk, shg tdk bisa dilihat,diraba].Contoh: hak patent, hak cipta (copy right), franchise, goodwill,peroperating expenses.

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