Rahmasari, Ayu (2024) Penerapan Akuntansi Belanja Modal Pada Dinas Perhubungan Kabupaten Lamongan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to provide a clear picture regarding the implementation of capital expenditure accounting at the Lamongan Regency Transportation Service and to find out the applicable reporting of capital expenditure transactions in accordance with PP No. 71 of 2010 at the Lamongan Regency Transportation Service. The method used in this research is a qualitative method to describe and interpret research objects. The research results show that the procedure for paying capital expenditure is carried out using the LS (direct) mechanism, then the expenditure is recognized when the SP2D LS is issued and the assets acquired are measured based on the acquisition price. After that, it is recorded in the general cash book to be presented in the LRA and balance sheet. Capital expenditure accounting carried out by the Lamongan Regency Transportation Service is in accordance with generally accepted regulations and is always guided by applicable regulations, in order to create effective financial reports. Keywords: accounting, capital expenditure, recording, reporting.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | K Law > K Law (General) Q Science > Q Science (General) |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Ayu Rahmasari | ||||||||
| Date Deposited: | 23 Jan 2024 04:41 | ||||||||
| Last Modified: | 23 Jan 2024 04:41 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/20455 |
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