| Summary: | December 2015. Thesis. On the Accounting Treatment of Fixed Assets at PT Rak Prima
Patampanua Pinrang (guided by Dr. Muhtar Sapiri, SE., MM, Kes as a consultant I and Dr.
Hj.Herminawati , SE., MM. As a consultant II). The research was conducted from August to
November 2015 in Pinrang.
The manufacturing company is engaged in the manufacture of egg crates. The purpose of this
study was to determine whether the accounting treatment of fixed assets at PT Rak Prima
accordance with Statement of Financial Accounting Standards No.16 of 2011.
The discussion in this paper is about how the company in determining the purchase price and
expenses during use and the determination of depreciation of fixed assets and fixed assets on the
balance sheet presentation of PT Rak Prima Patampanua Pinrang, whether in accordance the
Financial Accounting Standards have been set.
In the writing of this study, the authors use a case study method by obtaining the facts concerning
accounting policy on fixed assets. From the research conducted, the authors obtained the results
that the accounting treatment of fixed assets at PT Prima Patampanua Rak district Pinrang not in
accordance with the accounting treatment of fixed assets in accordance with IAS 16 in 2011.
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