(Name of the author, Baharuddin), Inventory of Fixed Assets Senior High School in District 1 MALLUSETASI Barru, (Name of Supervising I: DR. Resignation, SE,. M.Si., Ak, Supervising II: Hj.Nurhilaliah, SE,. M . Si.).
The purpose of this research is to find, identify and categorize the types of fixed assets owned by SMA Negeri 1 MALLUSETASI Barru District and to determine the value of fixed assets owned up to the year 2008. This research was conducted at the Senior High School MALLUSETASI Barru District 1 on June 22 to August 22, 2009. To achieve this purpose, the research carried out by using the method of data collection deskriptif.Teknik in this research is to use a method of documentation of inventory data reports, methods of observation and interview methods. Object of research is the Senior High School District 1 MALLUSETASI Barru. Data analysis technique used is to record all fixed assets owned by the school, and then calculate acquisition value minus depreciation value.
The conclusions of this study indicate that the categorization of fixed assets owned by SMA Negeri 1 MALLUSETASI Barru District until the year 2008 of the Land, Building, Machinery and Equipment, Office Equipment and Home Appliances, Equipment / Materials Library and Arts. The results of this study is known, that the net book value / estimated value of fixed assets in SMA Negeri 1 MALLUSETASI Barru District until the year 2008 for the form of Fixed Assets amounted Rp225.000.0000 Land, machinery and equipment amounted Rp9.059.400, Building / Building a registration Rp211.762.800, office equipment and Rp51.820.367 Household registration, equipment and library materials Rp51.596.733 art, thus, estimates the value of wealth in the form of fixed assets owned by SMA Negeri 1 MALLUSETASI Barru District until the year 2008 was valued at USD 549,239,300.