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Aset Tetap SMK Akuntansi

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Aset Tetap SMK Akuntansi

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Pembelajaran aset tetap kelas 11

Created by

Kharisma Febrianti
Kharisma Febrianti
Indonesia

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Aset Tetap SMK Akuntansi
 

Aset Tetap SMK AkuntansiOnline version

Pembelajaran aset tetap kelas 11

by Kharisma Febrianti
1

Slide 1: Pendahuluan

Aset tetap adalah aset berwujud yang digunakan dalam operasi perusahaan lebih dari satu periode. Contohnya: gedung, mesin, kendaraan, peralatan kantor.

2

Slide 2: Pengertian Aset Tetap

Aset tetap memiliki manfaat ekonomi jangka panjang. Karakteristiknya meliputi kepemilikan, penggunaan operasional, serta biaya perolehan dan perawatan yang dapat diukur.

3

Slide 3: Kriteria Aset Tetap

Aset tetap memenuhi manfaat ekonomis jangka panjang, dimiliki secara hukum, digunakan untuk produksi/services, dan dapat diukur nilainya secara akurat.

4

Slide 4: Klasifikasi

Aset tetap berwujud meliputi bangunan, mesin, kendaraan. Aset tidak berwujud seperti hak paten juga termasuk dalam kelompok aset non-langsung.

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Slide 5: Perolehan Aset Tetap

Biaya perolehan mencakup harga pembelian, biaya pengadaan, biaya instalasi, dan biaya pengiriman sampai aset siap dipakai.

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Slide 6: Penilaian Awal

Nilai awal aset adalah biaya perolehannya. Termasuk pajak non-restitutif, biaya perizinan, dan biaya instalasi hingga siap pakai.

7

Slide 7: Masa Manfaat & Penyusutan

Masa manfaat adalah periode penggunaan ekonomis aset. Penyusutan mengalokasikan biaya perolehan ke beberapa periode sesuai pola manfaatnya.

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Slide 8: Metode Penyusutan

Metode umum: garis lurus, saldo menurun, jumlah digit tahun, dan unit produksi. Pilih sesuai pola manfaat aset.

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Slide 9: Buku Besar & Aset Tetap

Akun terkait: Aset Tetap, Akumulasi Penyusutan. Laporan biaya disesuaikan melalui jurnal penyusutan setiap periode.

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Slide 10: Pencatatan & Pelaporan

Catat penyusutan, nilai buku, dan devaluasi jika ada. Laporan di neraca dan catatan atas laporan keuangan.
 
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