Page 5 - E-modul Perusahaan Dagang

4. Fungsi Instruksi ....................................................................................................... 21

5. Fungsi Informatif .................................................................................................... 21
Manfaat Jurnal Umum ...................................................................................................... 21

Cara Membuat Jurnal Umum .......................................................................................... 21
1. Pahami Persamaan Akuntansi .................................................................................. 21

2. Kumpulkan dan Identifikasi Bukti Transaksi ......................................................... 21
3. Pencatatan Jurnal Umum .......................................................................................... 21
Fungsi Buku Besar ............................................................................................................. 22

Bentuk-Bentuk Buku Besar............................................................................................... 22

Bentuk Buku Besar Umum ............................................................................................ 22
Bentuk Buku Besar Pembantu ...................................................................................... 22
Bentuk Buku Besar Akuntansi ...................................................................................... 22

BAB II ...................................................................................................................................... 30
ANALISIS TRANSAKSI .................................................................................................... 31

AKUN .................................................................................................................................. 32
JURNAL UMUM ................................................................................................................. 32

BUKU BESAR ..................................................................................................................... 34
NERACA SALDO ............................................................................................................... 35

AYAT JURNAL PENYESUAIAN ..................................................................................... 36
NERACA LAJUR ................................................................................................................ 37

LAPORAN LABA RUGI .................................................................................................... 38
LAPORAN PERUBAHAN MODAL .................................................................................. 39

LAPORAN POSISI KEUANGAN .................................................................................... 40

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