A company in implementthe company’s operations require fixed assets. Processing of fixed assets that are not appropriate can affect the financial statements. The purpose of this study was to know the accounting treatment of fixed assets in Primkopti “Harum” of Kendal based on Accounting Standart of Financial Entities Without Public Accountability (SAK ETAP). The writing method is used descriptive method and exposition method that were collect data, organize, classify, process and analyze data. Data collection methods in this study used are interviews and study literature. Data analysis method used is comparative method. The result showed the accounting treatment of fixed assets on Primkopti "Harum" of Kendal was recognized at the time of the fixed assets were obtained, the measurement at the beginning when recognition is measured in the terms it’s cost, measurement after initial recognition measured based on the cost minus accumulated depreciation. The depreciation method used is the straight line method based on the rate of tax accounting. Advice that can be given to the firm that is the company should apply the accounting treatment against fixed assets based on the SAK ETAP. So accounting policy fixed assets in accordance with the theory of accounting.