Akuntansi Keuangan | Aset Tetap

Summary

The video explains the concept of fixed assets, which are long-term physical assets used by a company in its operations. These assets, such as land, buildings, and equipment, must have a physical form and are not intended for resale. The video also discusses the acquisition price of fixed assets, which includes all expenses incurred to obtain the asset, such as taxes, commissions, and other related costs. Additionally, it touches on how companies acquire fixed assets through purchase or government grants, and how they handle these assets during their operations.

Takeaways

• 😀 Fixed assets are physical assets owned by a company to be used in its operations and have a long-term useful life.
• 😀 The characteristics of fixed assets include having a physical form (e.g., land, buildings, equipment).
• 😀 Fixed assets are not intended for resale, but for use in normal business operations.
• 😀 Fixed assets must have a useful life of more than one year to be classified as such.
• 😀 The acquisition price of fixed assets includes all costs associated with acquiring and preparing the asset for use.
• 😀 The cost of acquiring land as a fixed asset includes the land price, taxes, fees, and other related expenses.
• 😀 The acquisition price of buildings includes construction costs, architect fees, and other related expenditures.
• 😀 Equipment costs for fixed assets also include shipping, handling, and testing costs.
• 😀 Companies can acquire fixed assets through purchases, donations, or government grants.
• 😀 Fixed assets can be exchanged or sold in certain cases, and companies must carefully manage the exchange process.

Q & A

What are fixed assets?

Fixed assets are physical assets owned by a company to be used in its operations, typically with a long-term useful life.

What are the main characteristics of fixed assets?

Fixed assets must have a physical form, be used in business operations, and have a useful life of more than one year. They are not intended for resale.

What is an example of a fixed asset?

An example of a fixed asset is a building or equipment used by a company for its operations, such as a delivery vehicle used by an expedition company.

How is the acquisition price of fixed assets determined?

The acquisition price of fixed assets includes all costs incurred to obtain the asset, such as the purchase price, taxes, commissions, and additional costs like shipping, handling, and installation.

What is included in the acquisition price of land?

The acquisition price of land includes the land price, taxes, intermediary commissions, and other related costs such as title transfer fees and mortgage expenses.

What does the acquisition price of a building include?

The acquisition price of a building includes the purchase price, architectural fees, and other costs like shipping and handling, and installation costs associated with preparing the building for use.

What are some examples of costs included in the acquisition of equipment?

Costs associated with acquiring equipment include the purchase price, shipping, installation, testing, and any necessary adjustments to prepare the equipment for use.

How do companies typically acquire fixed assets?

Companies can acquire fixed assets through direct purchases, government programs, or other means such as loans or investments.

Can fixed assets be resold?

No, fixed assets are not intended for resale. They are used in the normal operations of the company and typically have a long-term useful life.

Why is understanding the acquisition cost of fixed assets important?

Understanding the acquisition cost of fixed assets is crucial for accurate financial reporting, asset management, and tax purposes, as it helps determine the overall investment in the asset.