Page 9 - Master BW_Pengantar Akuntansi untuk Perusahaan Jasa dan Dagang_ok (fix)
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10.4 Jurnal Pembelian ............................................................................. 101
10.5 Jurnal Pengeluaran Kas ................................................................... 102
10.6 Jurnal Umum ................................................................................... 103
10.7 Latihan soal ..................................................................................... 103
BAB 11 Metode Pencatatan dan Perhitungan Persediaan Barang
Dagangan ................................................................................................... 107
11.1 Pengertian Persediaan Barang Dagangan ........................................ 107
11.2 Asumsi Aliran Biaya ....................................................................... 108
11.3 FIFO (First-in, First-out) Metode Masuk-Pertama, Keluar-
Pertama .................................................................................................... 108
11.4 LIFO (Last-in, First-out) Metode Masuk Terakhir-Keluar Pertama 110
11.5 Metode Rata-Rata ............................................................................ 111
11.6 Latihan Soal..................................................................................... 114
BAB 12 Laporan Keuangan Perusahaan Dagang ................................. 116
12. 1 Laporan Keuangan Perusahaan Dagang ......................................... 116
12. 2 Laporan Laba Rugi ......................................................................... 118
12.3 Laporan Laba Rugi Bertahap .......................................................... 120
12.4 Laporan Laba Rugi Bentuk Langsung ............................................ 121
12.5 Laporan Perubahan Ekuitas ............................................................. 121
12.6 Neraca.............................................................................................. 122
12.7 Laporan Arus Kas............................................................................ 124
12.8 Penyusunan laporan Keuangan Perusahaan Dagang ....................... 126
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