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Audit atas akun tanaman belum menghasilkan PT X
The focus of this study is the audit procedure for immature plantation of PT X that engaged in oil palm plantation business. Plantation assets are classified as immature plantations and mature plantations. Plantation assets that PT X has is immature plantation. Since there are similarities between plantation asset and fixed asset, therefore the audit procedures that are used for plantation asset is almost similar to that used for fixed asset. Such similarities are they both use in company main operations, they are long-term in nature, and the amount is material for the company. Collectively, PSAK No. 16 (revised 2007) Fixed Asset, P3LKE PP Industri Perkebunan and IAS No. 41 Agriculture can be used as guidelines for audit on plantation asset. As a rule, expenses for nurseries, field preparation, planting, upkeep and cultivating and an allocation of indirect costs using hectares as the basis of allocation are capitalised to immature plantations. Immature plantations are reclassified to mature plantations on maturity and are depreciated from the date of transfer. Conclusion from the conducted of audit procedure is the account of immature plantation in PT X has been fairly presented and disclosed..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6472 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Auditing procedures Oil palm Immature plantation |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 65 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |