Page 3 - E-BOOK Pengantar Akuntansi Kelompok 5

DAFTAR ISI

Sejarah Akuntansi ............................................................................................................ 5

Pengertian Akuntansi ....................................................................................................... 8

Kegunaan Akuntansi ...................................................................................................... 10

Pemakai Informasi Akuntansi ....................................................................................... 12

Bidang-Bidang Akuntansi .............................................................................................. 14

Chart of Account ............................................................................................................. 16

Tujuan Perkiraan COA .................................................................................................. 16

Jenis-jenis Perkiraan COA ........................................................................................ 17

Karakteristik Perusahaan Dalam Perancangan Perkiraan COA .......................... 18

Macam-Macam Perkiraan Daftar Kode Akun ........................................................ 18

Persamaan Dasar Akuntansi ......................................................................................... 23

Analisis Transaksi ........................................................................................................... 24

Aplikasi Persamaan Dasar Akuntansi ...................................................................... 26

Jurnal Umum .................................................................................................................. 27

Prinsip Dasar Pembuatan Jurnal Umum .................................................................. 27

Fungsi Jurnal Umum dalam Akuntansi .................................................................... 28

Buku Besar ...................................................................................................................... 33

Pengertian .................................................................................................................... 33

Bentuk Akun................................................................................................................ 33

Pencatatan Dalam Akun Buku Besar........................................................................ 36

Neraca Saldo .................................................................................................................... 41

Jurnal Penyesuaian ......................................................................................................... 43

Pengertian Jurnal Penyesuaian ................................................................................. 43

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