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E-modul Akuntansi Jurnal Penyesuaian ii
DAFTAR ISI
KATA PENGANTAR ..................................................................................................................... i
DAFTAR ISI ................................................................................................................................... ii
GLOSARIUM ................................................................................................................................. 1
PENDAHULUAN .......................................................................................................................... 2
KOMPETENSI DASAR 3/4........................................................................................................... 2
INDIKATOR PERTEMUAN ......................................................................................................... 2
TUJUAN PEMBELAJARAN PERTEMUAN ............................................................................... 2
PETUNJUK PENGGUNAAN E-MODUL .................................................................................... 3
PETA KONSEP .............................................................................................................................. 4
JURNAL PENYESUAIAN ............................................................................................................ 5
A. Pengertian Jurnal Penyesuaian ............................................................................................. 5
B. Bentuk Jurnal Penyesuaian .................................................................................................. 6
C. Akun-akun yang Memerlukan Penyesuaian ........................................................................ 7
D. Rangkuman ........................................................................................................................ 33
LATIHAN SOAL ......................................................................................................................... 34
DAFTAR PUSTAKA ................................................................................................................... 44
KUNCI JAWABAN ..................................................................................................................... 45
