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B. Petunjuk Mempelajari Kegiatan Belajar 3 ........................................................ 44
C. Uraian Materi .................................................................................................... 45
D. Rangkuman ....................................................................................................... 70
E. Soal Latihan ...................................................................................................... 71
F. Umpan Balik dan Tindak Lanjut ...................................................................... 72
KEGIATAN BELAJAR 4
LAPORAN KEUANGAN PEMERINTAH DAERAH.............................................. 73
A. Tujuan ............................................................................................................... 73
B. Petunjuk Mempelajari Kegiatan Belajar 4 ........................................................ 74
C. Uraian Materi .................................................................................................... 75
D. Rangkuman ....................................................................................................... 98
E. Soal Latihan ...................................................................................................... 99
F. Umpan Balik dan Tindak Lanjut .................................................................... 100
KEGIATAN BELAJAR 5
TRANSAKSI KEUANGAN PEMERINTAH DAERAH ........................................ 101
A. Tujuan ............................................................................................................. 101
B. Petunjuk Mempelajari Kegiatan Belajar 5 ...................................................... 102
C. Uraian Materi .................................................................................................. 103
D. Rangkuman ..................................................................................................... 126
E. Soal Latihan .................................................................................................... 127
F. Umpan Balik dan Tindak Lanjut .................................................................... 128
KEGIATAN BELAJAR 6
AKUNTANSI KEUANGAN DESA........................................................................... 129
A. Tujuan ............................................................................................................. 129
B. Petunjuk Mempelajari Kegiatan Belajar 6 ...................................................... 130
C. Uraian Materi .................................................................................................. 131
D. Rangkuman ..................................................................................................... 157
E. Soal Latihan .................................................................................................... 158
F. Umpan Balik dan Tindak Lanjut .................................................................... 159
KEGIATAN BELAJAR 7
STANDAR PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN
AKUNTANSI PEMERINTAH DAERAH ................................................................ 160
A. Tujuan ............................................................................................................. 160
B. Petunjuk Mempelajari Kegiatan Belajar 7 ...................................................... 161
MODUL PRAKTIKUM AKUNTANSI LEMBAGA/ INSTANSI PEMERINTAH KELAS XI v
