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BAB V PERUBAHAN METODE AKUNTANSI DAN KOREKSI KESALAHAN ............ 54
A. Perubahan Metode Akuntasi ............................................................................................ 54
B. Koreksi kesalahan ............................................................................................................ 56
C. Jurnal Koreksi .................................................................................................................. 57
D. Menyusun kembali laporan keuangan tahun – tahun lalu ............................................... 60
BAB VI AKUNTANSI LEASING (SEWA GUNA USAHA) ................................................ 62
A. Pengertian sewa ............................................................................................................... 62
B. Klasifikasi Sewa .............................................................................................................. 63
C. Pengujian Klasifikasi Sewa ............................................................................................. 64
D. Sewa Operasi ................................................................................................................... 65
E. Sewa Pembiayaan ............................................................................................................ 65
F. Opsi Pembelian ................................................................................................................ 68
G. Anuitas dimuka................................................................................................................ 69
H. Perlakuan Akuntansi oleh Lessor .................................................................................... 70
J. Transaksi Jual dan Sewa Balik ......................................................................................... 74
DAFTAR PUSTAKA ............................................................................................................... 77
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