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BAB III PENJURNALAN, PEMBUKUAN DAN NERACA SALDO ................... 24

1.1 Jurnal Umum ...................................................................................... 24

1.1.1 Pengertian jurnal umum ................................................... 24
1.1.2 Fungsi jurnal umum ........................................................... 24

1.2 Buku Besar .......................................................................................... 25

1.2.1 Pengertian buku besar ...................................................... 25
1.2.2 Jenis-jenis buku besar ........................................................ 26

1.3 Neraca Saldo ..................................................................................... 29

1.3.1 Jenis-jenis neraca saldo ..................................................... 30

BAB IV PENYESUAIAN ............................................................................................... 33

1.1 Pengertian Penyesuaian ................................................................ 33

1.2 Fungsi Jurnal Penyesuaian ........................................................... 36

BAB V NERACA LAJUR ............................................................................................. 37

1.1 Pengertian Neraca Lajur ............................................................... 37
1.2 Tujuan Pembuatan Neraca Lajur ............................................. 37

BAB VI LAPORAN KEUANGAN ............................................................................... 43

1.1 Laporan Keuangan .......................................................................... 43
1.1.1 Pengertian laporan keuangan ....................................... 43

1.1.2 Jenis-jenis laporan keuangan ......................................... 44

1.2 Jurnal Penutup .................................................................................. 50
1.2.1 Pengertian jurnal penutup .............................................. 50

1.2.2 Fungsi jurnal penutup ....................................................... 52

BAB VII STUDI KASUS ................................................................................................. 57

DAFTAR PUSTAKA ............................................................................................................... 65

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