Abstract

Fixed assets are part of the company's assets that are important in supporting the company's operational activities and have a fairly material value in the financial statements so that they can influence the decision making of users of financial statements. The purpose of this study was to determine whether the Fixed Asset Accounting System at the North Sumatra Provincial Government was in accordance with the applicable Government Accounting Standards general. Furthermore, the data that has been obtained were analyzed using descriptive methods, comparing the actual situation with relevant theories, in order to obtain results related to the Fixed Assets Accounting System in the North Sumatra Province Government Work Unit - Indonesia. Fixed assets are tangible assets that have a useful life of more than one year.