Evaluasi Perhitungan Dan Perlakuan Akuntansi Biaya Depresiasi Pada Pt Esqarada

Abstract

This Final Task is talking about the calculation of depreciation cost acounting and applied accounting to constant persistent activity especially in the PT ESQARADA. The porpose of this research is to accounting depreciation cost on constant assets especially prime mover vehicles, Whether are the company has applied properly with theory or not. The research methodology that I use for collecting data through interviews and data analysis the author uses descriptive analysis, and the data I get secondary data. The result of this research is the

calculation of a prime mover vehicles depreciation costs by using the declining- balance method, but the method is highly recommended for corporate use is

activity method, because this method is appropriate when used by companies that result in outputs such as manufacturing or transportation services company. After counting by both methods are declining-balance method and activity method there is difference in the amount of depreciation costs, the depreciation costs are calculated using the declining-balance methods result in depreciation costs are greater than by using a calculation activity method, so what happens when the cost of depreciation the larger it will affect the income statement that will be earned by the company.