ANALISIS PERLAKUAN AKUNTANSI DI DALAM LAPORAN KEUANGAN ATAS BIA YA RISET DAN PENGEMBANGAN PADA PT FSCM

FIDHYA ALIYYULHAQ., DIKA (2012) ANALISIS PERLAKUAN AKUNTANSI DI DALAM LAPORAN KEUANGAN ATAS BIA YA RISET DAN PENGEMBANGAN PADA PT FSCM. D3 thesis, Universitas Negeri Jakarta.

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Abstract

This paper has a purpose to know about accounting treatment for research and development expenditure on PT FSCM. For research expenditure can be charged when incurred, while for development expenditure can be treated as assets if some criteria can be fulfilled, for example if in development activity the corporation has certainty in future benefit that company can obtain. The used method is analysis qualitative description with primary datas which obtained through interview. From the research it is known that accounting treatment for research and development expenditure in PT FSCM directly charged when incurred with in consideration that research and development expenditure which company throw out can be surely obtain the future benefits. Keyword : Researh expenditure, Development expenditure

Item Type: Thesis (D3)
Additional Information: pembimbing: Drs Mardi, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 15 Feb 2018 02:13
Last Modified: 15 Feb 2018 02:13
URI: http://repository.fe.unj.ac.id/id/eprint/3109

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