Page 4 - Modul Revisian_3 Syaidah
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KATA PENGANTAR .................................................................................... 2
DAFTAR ISI ................................................................................................... 3
CASE METHOD ............................................................................................ 5
BAB 1 PERSEDIAAN BARANG DAGANG .............................................. 7
A. Pengertian Persediaan ................................................................... 8
B. Jenis Persediaan............................................................................. 9
C. Kepemilikan Persediaan ................................................................ 11
D. Metode Pencatatan Persediaan ...................................................... 14
E. Fungsi Persediaan .......................................................................... 18
F. Metode Penilaian Persediaan ........................................................ 19
G. Persediaan Pada Laporan Keuangan ............................................. 20
H. Studi Kasus .................................................................................... 24
I. Ringkasan ...................................................................................... 25
J. Latihan ........................................................................................... 28
BAB II HARGA POKOK PRODUKSI........................................................ 31
A. Pengertian Biaya ........................................................................... 32
B. Klasifikasi Biaya dan Penggolongan Biaya .................................. 32
C. Konsep Harga Pokok Produksi ..................................................... 34
D. Contoh ........................................................................................... 36
E. Rangkuman.................................................................................... 44
F. Latihan ........................................................................................... 45
BAB III MENGANALISIS PEMBENTUKAN KAS KECIL .................... 50
A. Dana Kas Kecil.............................................................................. 51
B. Metode Dana Tetap ....................................................................... 52
C. Dana Kas Kecil Metode Fluktuasi ................................................ 54
D. Pemeriksaan Dana Kas Kecil ........................................................ 55
E. Selisih Dana Kas Kecil .................................................................. 57
F. Contoh ........................................................................................... 58
G. Laporan Mutasi Dana Kas Kecil ................................................... 58
Akuntansi Keuangan 3
