PENGAKUAN DAN PENGUKURAN ASET BIOLOGIS SESUAI DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 69 PADA CV. TATA LARAS SEJATI

Toprip, Paula Merinatha (2021) PENGAKUAN DAN PENGUKURAN ASET BIOLOGIS SESUAI DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 69 PADA CV. TATA LARAS SEJATI. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

The purpose of this research is to present the accounting treatments of
biological assets is in accordance to Statement of Financial Accounting Standard
Article 69 in CV. Tata Laras Sejati, broiler farming. Accounting treatment in the
agricultural business sector needs to be recorded with applicable standards so
that it can present reliable financial reports for internal and external parties. The
descriptive qualitative method is used in this research by collecting data,
analyzing data, and interpreting data. The types of data used are primary and
secondary data. The results of the study will be a description of the author to be
used as a reference in measuring biological assets at CV. Tata Laras Sejati so as
to facilitate the transaction input process in the bookkeeping, balance sheets,
income statements to cash flow statements.

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