Professional Documents
Culture Documents
Ciri-Ciri
- Berwujud
- Digunakan untuk operasional dan tidak untuk dijual
- Diharapkan digunakan untuk lebih dari satu periode dan didepresiasi
Metode Penyusutan
- Straight Line Method
(𝐶𝑜𝑠𝑡 − 𝑅𝑒𝑠𝑖𝑑𝑢𝑎𝑙 𝑉𝑎𝑙𝑢𝑒)
𝑆𝑡𝑟𝑎𝑖𝑔ℎ𝑡 𝐿𝑖𝑛𝑒 𝑀𝑒𝑡ℎ𝑜𝑑 =
𝑈𝑠𝑒𝑓𝑢𝑙 𝐿𝑖𝑓𝑒
- Unit of Activity
(𝐻𝑖𝑠𝑡𝑜𝑟𝑖𝑐𝑎𝑙 𝐶𝑜𝑠𝑡 − 𝑅𝑒𝑠𝑖𝑑𝑢𝑎𝑙 𝑉𝑎𝑙𝑢𝑒)
𝑈𝑛𝑖𝑡 𝑜𝑓 𝐴𝑐𝑡𝑖𝑣𝑖𝑡𝑦 =
𝑈𝑠𝑒𝑓𝑢𝑙 𝐿𝑖𝑓𝑒 (𝑢𝑛𝑖𝑡, 𝑗𝑎𝑚)
Fungsi Bisnis
No Fungsi Akun Dokumen
1 Perolehan asset tetap Fixed Assets Purchase Requisition,
Cash Purchase Order,
Account Payable Receiving Report
AP master file,
Vendor’s invoice,
Notulensi rapat,
Dokumen kepemilikan
2 Pemeliharaan asset tetap Maintenance/Service Cash disbursement
Expense transaction file,
Payment Check
3 Penyusutan asset tetap Depreciation Fixed asset master file
expense,
Accumulated
depreciation
4 Disposal/Penghapusan Gain/Loss on Disposal of Fixed asset master file
asset tetap Fixed Asset
5 Penjualan asset tetap Gain/Loss on Sale of Fixed asset master file
Fixed Asset Cash receipt
transaction file
Pengujian Audit
1. Perform Analytical Procedure
2. Verify current year acquisition
3. Verify current year disposal
4. Verify ending balance of fixed asset account
5. Verify depreciation expense
6. Verify ending balance in accumulated depreciation
Internal Control
1. Administratif – pendataan dan invetarisasi
2. Fisik – kondisi apakah sesuai
3. Penggunaan – user, apakah asset tetap ini digunakan oleh appropriate person