Page 8 - PRAKTIKUM AKUNTANSI LEMBAGA/INSTANSI PEMERINTAH

DAFTAR TABEL

Tabel 1.1 Pihak-pihak Pengguna Laporan Keuangan Daerah .......................................... 5

Tabel 1.2 Jenis Transaksi Pemerintah Daerah ................................................................ 10

Tabel 2.1 Aturan Debit dan Kredit ................................................................................. 29
Tabel 2.2 Saldo Normal Akun ........................................................................................ 30

Tabel 2.3 Kodefikasi Akun ............................................................................................. 31

Tabel 2.4 Kodefikasi Akun Aset ..................................................................................... 32
Tabel 2.5 Kodefikasi Akun Kewajiban ........................................................................... 33

Tabel 2.6 Kodefikasi Akun Ekuitas ................................................................................ 33
Tabel 2.7 Kodefikasi Akun Pendapatan LRA................................................................. 34

Tabel 2.8 Kodefikasi Akun Belanja ................................................................................ 35
Tabel 2.9 Kodefikasi Akun Transfer .............................................................................. 35

Tabel 2.10 Kodefikasi Akun Pembiayaan ...................................................................... 36

Tabel 2.11 Kodefikasi Akun Pendapatan LO ................................................................. 37
Tabel 2.12 Kodefikasi Akun Beban ................................................................................ 38

Tabel 4.1 Unsur Laporan Realisasi Anggaran ................................................................ 76
Tabel 4.2 Unsur Laporan Operasional ............................................................................ 81

Tabel 4.3 Unsur Neraca .................................................................................................. 88
Tabel 4.4 Perbedaan Jurnal Penutup LRA dan LO ......................................................... 92

Tabel 6.1 Pihak Pengelola Keuangan Desa .................................................................. 135

Tabel 6.2 Unsur APB Desa ........................................................................................... 142
Tabel 6.3 Macam-macam Buku Kas Pembantu ............................................................ 146

Tabel 7.1 Pengakuan, Pengukuran, dan Pengungkapan ............................................... 162
Tabel 8.1 Jenis-jenis Pendapatan Desa ......................................................................... 177

Tabel 8.2 Klasifikasi Belanja Desa ............................................................................... 179

Tabel 8.3 Jenis-jenis Belanja Desa ............................................................................... 180
Tabel 8.4 Kode Rekening Aset Desa ............................................................................ 183

Tabel 8.5 Kode Rekening Kewajiban Desa .................................................................. 186
Tabel 8.6 Kode Rekening Ekuitas Desa ....................................................................... 186

Tabel 8.7 Kode Rekening Pendapatan Desa ................................................................. 187

Tabel 8.8 Kode Rekening Belanja Desa ....................................................................... 187
Tabel 8.9 Kode Rekening Pembiayaan Desa ................................................................ 189

viii MODUL PRAKTIKUM AKUNTANSI LEMBAGA/ INSTANSI PEMERINTAH KELAS XI