#7748
D.93 LAP HER k 2009 ISBN:06621123
Subjects:Akuntansi Kapitalitas biaya perbaikan kapal
Kapitalitas biaya perbaikan kapal pada PT Syukur selamat prima samarinda --
Hermansyah / / /Politeknik Negeri samarinda Samarinda 2009
41 hlm Bahasa:Ind
ABSTRACT
HERMANSYAH, Capitalization of ship repair expenses at PT. Syukur
livinui, under the guidance Noor Rifadin as first advisor and Nurdin
Seiatnat.
Sabtfas second advisor,
1 lie cotnpany which moves in service aspect, especially the shipping rent
it' the ship ate rented certainly would easily being damaged and need to repair
from the cotnpany will expend a cost,therefore the repair cost is very imporlant so
that need to be studied and calculated them accurately.
The numin problem of this study is how about validation of ship repair
expenses toward the assets based on financial accounting standartwherease the
main purpose of this study is to find out the calculating of ship repair expenses
capitalization and to increase perception and knowledge toward activities of
PT.SyukurSelamat Prima.
nlere are two techniques of collecting data used. They field research, by
conrducting an observation directiy at research object and literature research by collecting
data with reading some book data needed is shipping cost and shipping repair list.
In order to compute the capitalization of ship repair expenses the formula
used is the straight line method it is :
HP-N,S
n
Based on the result of the study the writer, comes to the conclusion that
the value of accumulation get increase and there is addition age about ono year,so
that the book value is change, and validation of the assets is addition age from the
StandarNunther 17