Page 3 - Siklus Akuntansi Dagang, e-modul XII. new-dikonversi (1)_Neat
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[SIKLUS AKUNTANSI PERUSAHAAN DAGANG] EKONOMI XII
DAFTAR ISI
GLOSARIUM ........................................................................................................ 2
DAFTAR ISI ......................................................................................................... 3
PETA KONSEP ...................................................................................................... 5
BAGIAN ( 1 ) PENGERTIAN AKUNTANSI PERUSAHAAN DAGANG . ........................... 6
1. Akun Pembelian ............................................................................................ 7
2. Akun Penjualan ............................................................................................. 7
3. Akun Persediaan ........................................................................................... 8
4. Akun Harga Pokok Penjualan (HPP) ................................................................ 8
5. Akun Potongan Tunai / Potongan Harga ......................................................... 8
6. Akun Potongan Pembelian ............................................................................. 8
7. Akun Retur Penjualan .................................................................................... 8
8. Akun Beban Pemasaran/ Beban Penjualan ...................................................... 8
BAGIAN ( 2 ) SIKLUS AKUNTANSI PERUSAHAAN DAGANG .................................... 10
1. Identifikasi Transaksi Jurnal Umum ............................................................ 10
2. Jurnal Khusus ........................................................................................... 10
3. Buku Besar Pembantu ............................................................................... 14
4. Buku Besar Pembantu Piutang Usaha ......................................................... 14
5. Buku Besar Pembantu Utang Usaha ........................................................... 15
6. Manfaat Masing-Masing Buku Besar ........................................................... 15
7. Posting Ke Buku Besar .............................................................................. 16
8. Pengertian Harga Pokok Penjualan ............................................................... 17
9. Rumus Harga Pokok Penjualan ................................................................... 17
10. Menghitung Pembelian Bersih .................................................................... 18
11. Menghitung Barang Tersedia Untuk Dijual .................................................. 19
12. Menghitung Harga Pokok Penjualan ........................................................... 20
BAGIAN ( 3 ) PRAKTEK AKUNTANSI PERUSAHAAN DAGANG ................................. 23
UD. KATADHA MAKMUR .................................................................................. 23
NERACA SALDO .............................................................................................. 23
UD KATADHA MAKMUR .................................................................................. 24
DAFTAR PIUTANG DAGANG ............................................................................. 24
UD KATADHA MAKMUR ................................................................................... 24
SMA YPPK TARUNA DHARMA 2020 | DAFTAR ISI 3
