文章基本信息

标题：PROCEDURE FOR FIXED ASSETS RECONCILIATION BETWEEN ACCOUNTING SECTION AND ADMINISTRATION SECTION AT PT. PEMBANGUNAN JAYA ANCOL.
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作者：Anita Kusumaningrum ; Lana Sularto
期刊名称：Faculty of Economics
出版年度：2008
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Key Words : FIXED ASSETS, ACCOUNTING SECTION,ADMINISTRATION SECTIONABSTRACT :In the practical work of writing this report, the writer discusses about fixed assetreconciliation between the accounting and administration for companies withtwo different data on fixed asset. Fixed asset data are available in the accountingand administration section. Reconciliation of assets in the second part aims toobtain a fixed asset data that can be used by the company as corporate fixedasset data which are most up-to-date. In writing this practical work, the writerused secondary data types. These data are in the form of a list of fixed assetsseparated between the accounting and administration. To obtain the data, thewriter did practical work in the company, also made observations and interview.Fixed assets reconciliation between the accounting and the Administration aretwo of the procedures manual reconciliation procedures and computerizedreconciliation procedures. The difference is often encountered in thereconciliation of fixed assets which will make it easier to browse the company'sfixed assets owned. Reconciliation procedures manual and computerized eachhas strengths and weaknesses and has its own barriers in the process. In progressassets reconciliation report, it is expected to make the company become better atdoing reconciliation of fixed assets in the future. Bibliography (1995-2007)