Page 8 - Master BW_Pengantar Akuntansi untuk Perusahaan Jasa dan Dagang_ok (fix)
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8.2.1. Menentukan tujuan keuangan ...................................................... 67
8.2.2. Menentukan Kondisi Keuangan Saat ini ..................................... 70
8.2.3. Mempertimbangkan tujuan keuangan dan kondisi keuangan
saat ini. ................................................................................................... 73
8.2.4. Merencanakan apa yang harus dilakukan agar tujuan keuangan
tercapai. .................................................................................................. 73
8.2.5. Mengevaluasi target pencapaian tujuan keuangan yang telah
ditetapkan............................................................................................... 74
BAB 9 Akuntansi Perusahaan Dagang ..................................................... 75
9.1. Pengertian Akuntansi Perusahaan Dagang ......................................... 75
9.2 Metode Pencatatan Periodik dan Perpetual ......................................... 77
9.3 Jurnal Pembelian ................................................................................. 81
9.4 Jurnal Penjualan .................................................................................. 82
9.5 Retur Pembelian .................................................................................. 83
9.6 Retur Penjualan ................................................................................... 84
9.7 Syarat Penyerahan Barang .................................................................. 84
9.8 Syarat Pembayaran .............................................................................. 87
9.9 Jurnal Penyesuaian .............................................................................. 89
9.10 Latihan Soal....................................................................................... 90
BAB 10 Jurnal Khusus ............................................................................... 95
10.1 Pengertian Jurnal Khusus .................................................................. 95
10.2 Jurnal Penjualan ................................................................................ 97
10.3 Jurnal Penerimaan Kas ...................................................................... 99
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