Evaluasi terhadap perlakuan subsequent expenditures pada perusahaan Batik Jaya Mandiri Surakarta sesuai dengan PSAK No. 16

Susilowati, Dyah

× ABSTRACS Surakarta Jaya Mandiri Batik Company is an individual company operating in garment manufacturing industry. The company had been established by a Chinese entrepreneur named Tjok Liang Se in 1977. The research aims to evaluate whether subsequent expenditure treatment in Surakarta Jaya Mandiri Batik Company has been or not consistent with the PSAK No.16. The result of evaluation conducted shows that the subsequent expenditure in Surakarta Jaya Mandiri Batik Company has been consistent with the PSAK No.16. The company records it by debiting the repair cost account and crediting the cash account in the term of repair and fixed asset maintenance costs. The strength of Surakarta Jaya Mandiri Batik Company is that it has been right in the term of its subsequent expenditure treatment, while its weakness is that the company does not foresee the estimation change of economic age when the expense of repair cost occurs, and the recording during land and building purchasing has not been conducted appropriately. Keywords: Subsequent Expenditures

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Penulis Utama	:	Dyah Susilowati
Penulis Tambahan	:	-
NIM / NIP	:	F3304162
Tahun	:	2007
Judul	:	Evaluasi terhadap perlakuan subsequent expenditures pada perusahaan Batik Jaya Mandiri Surakarta sesuai dengan PSAK No. 16
Edisi	:
Imprint	:	Surakarta - Fak. Ekonomi - 2007
Program Studi	:	D-3 Akuntansi
Kolasi	:	xii, 38 hal.
Sumber	:	UNS-Fak. Ekonomi Diploma III-F3304162-2007
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Afis Setyorini, SE, Ak.
Penguji	:
Catatan Umum	:	6892/2007
Fakultas	:	Fak. Ekonomi dan Bisnis

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