Fixed asset management includes tracking, safeguarding, and accurately valuing fixed assets. It involves recording fixed assets, tracking their location, maintaining them, accurately calculating depreciation, and producing various reports required by regulations. Physical verification of fixed assets should be done regularly to prevent theft and ensure accurate accounting. Key aspects of fixed asset management include capitalizing all expenditure until installation, tracking assets using barcodes or serial numbers, reviewing maintenance regularly, computing depreciation correctly for accounting and tax purposes, and reporting fixed assets as required by laws.
Dokumen tersebut membahas tentang konsep kas dan bank serta pengendaliannya. Termasuk di dalamnya adalah definisi kas dan bank, komposisi kas, sistem voucher, rekonsiliasi bank, dan petty cash.
Dokumen tersebut membahas konsep dan metode penilaian persediaan pada perusahaan. Terdapat beberapa sistem pencatatan dan penilaian persediaan seperti metode perpetual, FIFO, LIFO, rata-rata bergerak, dan penilaian berdasarkan harga pokok, taksiran, atau pasar mana yang lebih rendah.
Fixed asset management includes tracking, safeguarding, and accurately valuing fixed assets. It involves recording fixed assets, tracking their location, maintaining them, accurately calculating depreciation, and producing various reports required by regulations. Physical verification of fixed assets should be done regularly to prevent theft and ensure accurate accounting. Key aspects of fixed asset management include capitalizing all expenditure until installation, tracking assets using barcodes or serial numbers, reviewing maintenance regularly, computing depreciation correctly for accounting and tax purposes, and reporting fixed assets as required by laws.
Dokumen tersebut membahas tentang konsep kas dan bank serta pengendaliannya. Termasuk di dalamnya adalah definisi kas dan bank, komposisi kas, sistem voucher, rekonsiliasi bank, dan petty cash.
Dokumen tersebut membahas konsep dan metode penilaian persediaan pada perusahaan. Terdapat beberapa sistem pencatatan dan penilaian persediaan seperti metode perpetual, FIFO, LIFO, rata-rata bergerak, dan penilaian berdasarkan harga pokok, taksiran, atau pasar mana yang lebih rendah.
Dokumen tersebut membahas sejarah singkat akuntansi dimulai dari buku yang ditulis oleh Lucas Paciolo pada tahun 1494 yang dianggap sebagai pendiri akuntansi modern, definisi akuntansi sebagai proses pencatatan dan pelaporan data keuangan suatu organisasi, pihak-pihak yang memanfaatkan informasi akuntansi seperti pemilik perusahaan, karyawan, kreditur, dan pemerintah, jenis-jenis akuntan seperti akuntan publik
The document provides information about using the simple past tense in English. It discusses the conjugations of common verbs in the past tense and irregular verbs. It also explains five different uses of the simple past tense: to describe completed actions, series of actions, durations, habits, and past facts/generalizations. Examples are provided to illustrate questions, negatives and time expressions used with the simple past tense.
The document discusses word order before nouns in English. It lists 10 categories of words that typically come before nouns, including articles, possessives, ordinals, cardinals, descriptors, sizes, ages, shapes, colors, and nouns used as adjectives. It provides examples of sentences using these word order rules. It also covers word order for objects, places, manner, and time in sentences. An exercise is included for readers to practice putting the correct words in order before nouns.
The document discusses the present perfect tense in English. It is used to describe actions that began in the past and continue in the present or actions that are completed but occurred at an unspecified time before now. The present perfect has two main uses - to talk about experiences or changes over time without specifying a particular time, and to describe durations from the past until now for non-continuous verbs. Examples are provided to illustrate the different uses and time expressions that can be used with the present perfect.
This document provides information about prepositions in English. It discusses the different types of prepositions including prepositions of time, place, and direction. It provides examples of common prepositions and the rules for when to use certain prepositions like "on", "in", "at", etc. It also discusses how some verbs are usually followed by specific prepositions and provides examples. Finally, it includes exercises for learners to practice using prepositions correctly in sentences.
The document describes the past continuous tense and its uses. It provides examples of interrupted actions, parallel actions, specific times as interruptions, atmosphere, and irritation with "always." It discusses the differences between while and when clauses and provides examples of adverb placement, active vs. passive voice, and non-continuous verbs.
This document provides information about parts of speech, sentence patterns, plural forms of nouns, definite and indefinite articles, adjectives, pronouns, and exercises on forming plurals, questions, negatives, and changing sentences from singular to plural. It includes examples and explanations of grammatical concepts like countable vs uncountable nouns, regular and irregular plurals, and subject pronouns.
Elliptical sentences omit words from the second of two related sentences while retaining the same meaning. There are three types of elliptical sentences: positive, which use "too" or "so"; negative, which use "either" or "neither"; and opposite, which connect contradictory sentences using "but". To form elliptical sentences, the tenses and predicates of the two sentences must be identified and matched according to the rules of the positive, negative, or opposite patterns.
This document discusses the four types of conditional sentences in English: zero, first, second, and third conditional. It provides examples for each type and explains their meanings and tenses. The zero conditional uses present simple tense in both clauses to express general truths. The first conditional uses present tense in the if-clause and future tense in the main clause to express possible future events. The second conditional uses past tense in both clauses to talk about hypothetical or unlikely present situations. The third conditional uses past perfect in the if-clause and conditional perfect in the main clause to talk about hypothetical past situations.
The document provides examples of using definite ("the") and indefinite ("a"/"an") articles in English. It explains that definite articles are used for specific nouns, while indefinite articles are used for general or nonspecific nouns. It also lists exceptions, such as not using articles with countries, meals, places, and transportation. The document includes exercises for learners to practice using articles correctly in different contexts.
The document discusses active and passive voice in grammar. It defines active voice as having the subject perform the action of the verb, while passive voice has the subject be the receiver of the action with the agent unspecified or implied. Some examples are provided of sentences in active and passive voice. Potential problems with inconsistent verb tense or number agreement between the subject and auxiliary verb are also discussed. The document then provides exercises for identifying or rewriting sentences in active and passive voice.
Dokumen tersebut membahas sejarah singkat akuntansi dimulai dari buku yang ditulis oleh Lucas Paciolo pada tahun 1494 yang dianggap sebagai pendiri akuntansi modern, definisi akuntansi sebagai proses pencatatan dan pelaporan data keuangan suatu organisasi, pihak-pihak yang memanfaatkan informasi akuntansi seperti pemilik perusahaan, karyawan, kreditur, dan pemerintah, jenis-jenis akuntan seperti akuntan publik
The document provides information about using the simple past tense in English. It discusses the conjugations of common verbs in the past tense and irregular verbs. It also explains five different uses of the simple past tense: to describe completed actions, series of actions, durations, habits, and past facts/generalizations. Examples are provided to illustrate questions, negatives and time expressions used with the simple past tense.
The document discusses word order before nouns in English. It lists 10 categories of words that typically come before nouns, including articles, possessives, ordinals, cardinals, descriptors, sizes, ages, shapes, colors, and nouns used as adjectives. It provides examples of sentences using these word order rules. It also covers word order for objects, places, manner, and time in sentences. An exercise is included for readers to practice putting the correct words in order before nouns.
The document discusses the present perfect tense in English. It is used to describe actions that began in the past and continue in the present or actions that are completed but occurred at an unspecified time before now. The present perfect has two main uses - to talk about experiences or changes over time without specifying a particular time, and to describe durations from the past until now for non-continuous verbs. Examples are provided to illustrate the different uses and time expressions that can be used with the present perfect.
This document provides information about prepositions in English. It discusses the different types of prepositions including prepositions of time, place, and direction. It provides examples of common prepositions and the rules for when to use certain prepositions like "on", "in", "at", etc. It also discusses how some verbs are usually followed by specific prepositions and provides examples. Finally, it includes exercises for learners to practice using prepositions correctly in sentences.
The document describes the past continuous tense and its uses. It provides examples of interrupted actions, parallel actions, specific times as interruptions, atmosphere, and irritation with "always." It discusses the differences between while and when clauses and provides examples of adverb placement, active vs. passive voice, and non-continuous verbs.
This document provides information about parts of speech, sentence patterns, plural forms of nouns, definite and indefinite articles, adjectives, pronouns, and exercises on forming plurals, questions, negatives, and changing sentences from singular to plural. It includes examples and explanations of grammatical concepts like countable vs uncountable nouns, regular and irregular plurals, and subject pronouns.
Elliptical sentences omit words from the second of two related sentences while retaining the same meaning. There are three types of elliptical sentences: positive, which use "too" or "so"; negative, which use "either" or "neither"; and opposite, which connect contradictory sentences using "but". To form elliptical sentences, the tenses and predicates of the two sentences must be identified and matched according to the rules of the positive, negative, or opposite patterns.
This document discusses the four types of conditional sentences in English: zero, first, second, and third conditional. It provides examples for each type and explains their meanings and tenses. The zero conditional uses present simple tense in both clauses to express general truths. The first conditional uses present tense in the if-clause and future tense in the main clause to express possible future events. The second conditional uses past tense in both clauses to talk about hypothetical or unlikely present situations. The third conditional uses past perfect in the if-clause and conditional perfect in the main clause to talk about hypothetical past situations.
The document provides examples of using definite ("the") and indefinite ("a"/"an") articles in English. It explains that definite articles are used for specific nouns, while indefinite articles are used for general or nonspecific nouns. It also lists exceptions, such as not using articles with countries, meals, places, and transportation. The document includes exercises for learners to practice using articles correctly in different contexts.
The document discusses active and passive voice in grammar. It defines active voice as having the subject perform the action of the verb, while passive voice has the subject be the receiver of the action with the agent unspecified or implied. Some examples are provided of sentences in active and passive voice. Potential problems with inconsistent verb tense or number agreement between the subject and auxiliary verb are also discussed. The document then provides exercises for identifying or rewriting sentences in active and passive voice.
2. Pengertian Fixed Asset
Harta yang dibeli oleh perusahaan untuk membantu operasional
perusahaan
Kemungkinan manfaat masa depan yang dimiliki oleh perusahaan sebagai
akibat dari transaksi atau peristiwa yang terjadi di masa lalu
Menurut PSAK No.16 Butir 5; Aktiva yang berwujud yang diperoleh
dalam bentuk siap pakai atau dengan cara dibangun, yang digunakan
dalam operasional perusahaan tidak dimaksudkan untuk dijual dalam
rangka kegiatan normal perusahaan dan mempunyai masa manfaat lebih
dari satu tahun
Kriteria Fixed Asset
Dimiliki atau dikuasai oleh perusahaan
Mempunyai bentuk fisik
Memberikan manfaat masa yang akan datang
Digunakan secara aktif di dalam kegiatan normal perusahaan
Mempunyai manfaat relatif permanen
3. Klasifikasi Fixed Asset
Ditinjau dari masa kegunaannya ;
Masa kegunaannya terbatas dan merupakan objek depresiasi.
Ex; Building, Equipment, Machine ect
Masa kegunaannya tidak terbatas dan bukan merupakan
objek depresiasi. Ex; Land
Ditinjau dari sisi wujud fixed asset
Tangible Asset/Plant Asset (Aktiva tetap berwujud);
Aktiva yang mempunyai wujud dan dapat diamati secara
langsung oleh panca indera
Intyangible Asset (Aktiva Tetap Tidak Berwujud); Aktiva
yang tidak dapat diamati secara langsung, bukti
keberadaannya dalam bentuk perjanjian, kontrak. Ex;
Franchise, hak patent, goodwill, HGU, HGB, Hak Cipta
etc
4. ◦ Determining The Cost of Plant Asset ( Penilaian Aktiva Tetap Saat
Perolehan)
◦ Aktiva tetap awalnya dicatat sebesar harga perolehan, yaitu meliputi seluruh
pengorbanan yang ditanggung perusahaan untuk memiliki dan mengambil
manfaat dari aktiva tersebut
JJeenniiss
FFiixxeedd AAsssseett
DDeessccrriippttiioonn KKoommppoonneenn HHaarrggaa PPeerroolleehhaann
LLaanndd TTaannaahh yyaanngg ddii aattaassnnyyaa
ddiiddiirriikkaann bbaanngguunnaann uunnttuukk
kkeeggiiaattaann bbiissnniiss
HHaarrggaa ttaannaahh,, BBiiaayyaa yygg bbrrkkaaiittaann ddggnn
ppeemmbbeelliiaann ttaannaahh ((KKoommiissii,, BBeeaa bbaalliikk
nnaammaa,, bbiiaayyaa nnoottaarriieess)),, BBiiaayyaa yygg
bbeerrkkaaiittaann ddggnn ppeenniinnggkkaattaann nniillaaii ttaannaahh
((BBiiaayyaa ppeemmbbeerrssiihhaann,, bbiiaayyaa ppeerraattaaaann,, eettcc))
LLaanndd
IImmpprroovveemmeenntt
TTaannaahh yyaanngg ddiisseemmppuurrnnaakkaann
uunnttuukk ddiimmaannffaaaattkkaann
PPeennggeelluuaarraann uunnttuukk ppeennyyeemmppuurrnnaaaann
ttaannaahh mmeemmiilliikkii uussiiaa tteerrbbaattaass ddaann
mmeemmeerrlluukkaann ppeennggggaannttiiaann
BBuuiillddiinngg BBaanngguunnaann yyaanngg ddiigguunnaakkaann
uunnttuukk kkeeggiiooaattaann bbiissnniiss
HHaarrggaa ggeedduunngg,, bbiiaayyaa nnoottaarriiss,,
ppeerroommbbaakkaann ggeedduunngg,, bbiiaayyaa ppeennaammbbaahhaann
ddaayyaa lliissttrriikk
EEqquuiippmmeenntt HHaarrttaa yyaanngg ddiigguunnaakkaann uunnttuukk
mmeemmpprroodduukkssii bbaarraanngg
HHaarrggaa bbeellii,, bbiiaayyaa aannggkkuutt,, ppaajjaakk,, bbiiaayyaa
iinnssttaallaassii,, bbiiaayyaa llaaiinnnnyyaa aaggaarr ssiiaapp
ddiigguunnaakkaann
5. Pencatatan PPeerroolleehhaann FFiixxeedd AAsssseett
Pembelian Tunai ; Dicatat sebesar “At Cost”. Bila aktiva tetap dibeli dalam
satu paket (lumpsum) maka penentuan harga perolehannya dapat dilakukan
dengan harga pasar relatif yang wajar dari masing-masing aktiva tetap.
Pembelian Angsuran; Dicatat sebesar nilai bila aktiva tetap tersebut dibeli
tunai. Jadi beban bunga yang terjadi tidak dimasukkan ke dalam at cost
fixed asset
Aktiva tetap ditukar dengan surat berharga; harga perolehan yang dicatat
sebesar harga pasar surat berharga. Bila harga pasar surat berharga tidak
diketahui dicatat sebesar harga pasar aktiva tetap tersebut
Pertukaran aktiva tetap dengan aktiva non moneter lainnya ; akan dibahas
pada masalah penghentian aktiva tetap
Aktiva tetap diperoleh dari hadiah; Harus dinilai dan dicatat sebesar harga
pasar wajarnya.
Dibuat sendiri; harus memperhitungkan biaya yang dikeluarkan untuk
membuat aktiva tersebut.
6. Biaya SSeellaammaa PPeenngggguunnaaaann AAkkttiivvaa
Pengeluaran Modal (Capital Expenditure)
Pengeluaran yang dikeluarkan untuk memperbaiki aktiva tetap yang
dikapitalisasi (Umur ekonomisnya bertambah, kapasitasnya bertambah,
kualitasnya bertambah). Ex; Pengeluaran untuk Fixed Asset
Pengeluaran Pendapatan (Revenue Expenditure)
Pengeluaran untuk memperoleh suatu manfaat yang hanya dirasakan dalam
periode akuntansi yang bersangkutan. Oleh karena itu pengeluaran ini
dicatat dalam rekening biaya.
7. DDeePPrreeCCiiaaTTiioonn
((PPeennyyuussuuttaann PPllaanntt AAsssseett))
Concept Depreciation
Berkurangnya Nilai plant asset
Pengalokasian harga perolehan plant asset secara sistematis dan rasional
selama masa manfaat dari aktiva yang bersangkutan
Factor in Computing Depreciation
Masa manfaat
Plant Asset mempunyai masa manfaat terbatas karena factor fisik dan
fungsional
Faktor fisik ; Aus karena dipakai (Wear and Tear); Aus karena umur
(Deteration and Decay); Kerusakan atau destruktif.
Faktor fungsional; Ketidaklayakan; Keusangan
Harga perolehan plant asset (Cost)
Nilai Residu/ Nilai Sisa (Salvage Value); Jumlah yang diperkirakan dapat
direalisasikan pada saat aktiva sudah tidak digunakan lagi.
Pola Pengunaan ; Berdasarkan faktor waktu dan Berdasarkan faktor
penggunaan
8. MMeetthhooddee DDeepprreecciiaattiioonn
Berdasarkan factor waktu
Metode Garis Lurus (Straight Line Methode).
Metode Penyusutan Beban Menurun (dipercepat)
Metode Jumlah Angka Tahun (Sum of The Year Methode)
Metode Saldo menurun Tunggal (Declining Balance Methode)
Metode Saldo menurun ganda (Double Declining Balance Methode)
Berdasarkan factor penggunaannya
Metode Jam Kerja/ Jam Pemakaian (Service hour methode)
Metode output produksi/ Unit produksi (Productive Out put
Methode)
Berdasarkan tarif kelompok atau tarif komposit
Penyusutan Kelompok
Penyusutan Komposit
9. Depresiasi setiap tahun selalu tetap
Banyak diaplikasikan dalam menghitung depresiasi plant asset
Terdiri dari Cost (Harga Perolehan/HP), Salvage Value (Nilai Sisa/Nilai
residu/NS), Economical life (Umur ekonomis/ UE). Sehingga depresiasi
dapat dihitung dengan rumus:
Depreciation = Cost – Salvage Value
Economical Life
Penyusutan = HP – NR
UE
10. Tanggal 1 Januari 2005 dibeli sebuah mesin dengan harga $85,000, PPN 10%,
Freight In $5,000, biaya pemasangan $3,500. Mesin ini mulai dimanfaatkan dalam
operasional perusahaan tanggal 3 Januari 2005. mesin ini mempunyai umur
ekonomis $ 5 tahun dengan nilai residu $7,000.
Penyusutan :
P = HP - NR
UE
Harga Perolehan / Cost dapat dicari sebagai berikut :
Harga Beli mesin $85,000
PPN 10% X $88,000 $8,500
Freight In $5,000
Biaya pemasangan $3,500
Jumlah biaya tambahan $17,000
$102000
P = $102,000 - $7,000
5
= $19,000
Biaya penyusutan akan sama nilainya untuk tahun 2005 – 2009
12. Metode penyusutan dengan pola beban menurun yang akan
mengalokasikan cost yang dapat disusutkan secara proporsional dengan
angka tahun masing – masing periode
Besarnya angka tahun untuk tiap periode akan semakin kecil dengan
semakin tuanya umur aktiva tetap, karena besarnya angka tahun adalah
berbanding terbalik dengan umur aktiva tetap.
Rumus JAT ;
1. JAT = N (N + 1)
2
2. Depreciation = Thn umur ekonomis/JAT (HP – NR)
13. Tanggal 1 Januari 2005 dibeli sebuah mesin dengan harga
$85,000, PPN 10%, Freight In $5,000, biaya pemasangan
$3,500. Mesin ini mulai dimanfaatkan dalam operasional
perusahaan tanggal 3 Januari 2005. mesin ini mempunyai
umur ekonomis $ 5 tahun dengan nilai residu $7,000.
Penyelesaian:
JAT = N(N+1) = 5 (5+1) = 15
2 2
Depreciation tahun pertama (2005) = 5/15 (102,000 – 7,000)
= 31,666.67
Depreciation tahun kedua (2004 = 4/15 (95,000) =
25,333.33
Depreciation tahun ketiga (2003) = 3/15 (95,000) = 19,000
Depreciation tahun keempat (2002) = 2/15 (95,000) =
12,666.67
Depreciation tahun kelima (2001) = 1/15 (95,000) = 6333.33
14. Date Nilai Nominal Depreciation
Expense
Accumulated
Depreciation
Nilai
Buku
31/12/2001 $102,000 31,666.67 31666.67 70,333.33
31/12/2002 70,333.33 25,333.33 57,000 45,000
31/12/2003 $64000 19,000 76,000 26,000
31/12/2004 $45000 12,666.67 88,666.67 13,333.33
31/12/2005 $26000 6333.33 95,000 7,000
95,000
15. DDeecclliinniinngg BBaallaannccee MMeetthhooddee
((SSaallddoo MMeennuurruunn TTuunnggggaall))
Didasari pada nilai buku harta tetap yang bersangkutan
Nilai buku dari harta tetap semakin lama akan semakin
kecil
Rumus = {1 - a√(NR:HP)} X Nilai Buku
a = Umur Ekonomis
NR = Nilai Residu
HP = Harga Perolehan
16. DDoouubbllee DDeecclliinniinngg MMeetthhooddee
((SSaallddoo MMeennuurruunn GGaannddaa))
Depresiasi = Tarif X Nilai Buku
Tarif = 2 X Tarif Garis Lurus
Example:
Harga perolehan mesin $10,000. Nilai residu $1,000. Umur
ekonomis 5 tahun.
D = Tarif X Nilai buku
Tarif = 2 X (1/5 X 100%)
= 2 X 20%
= 40%
D tahun 1 = 40% X 10,000 = 4,000
tahun 2 = 40% X 6,000 = 2,400
tahun 3 = 40% X 3,600 = 1,440
tahun 4 = 40% X 2,160 = 864
tahun 5 = 40% X 1296 = 518.4
(Penyusutan pada awal tahun besar, karena aktiva banyak menghasilkan produksi)
17. SSeerrvviiccee HHoouurr MMeetthhooddee
((MMeettooddee JJaamm KKeerrjjaa// JJaamm PPeemmaakkaaiiaann))
Masa kerja Mesin
Paling banyak diaplikasikan pada perhitungan
penyusutan mesin.
Rumus : Depresiasi = HP – NR X Jam kerja Thn ke-n
Jam Ekonomis
