Page 3 - AKUNTANSI KEUANGAN KAS BANK
P. 3
DAFTAR ISI
Kata Pengantar ................................................................................................................................... 1
Daftar Isi ........................................................................................................................................... 3
BAB I PENDAHULUAN
A. Latar Belakang ..................................................................................................... 3
B. Tujuan ................................................................................................................. 3
C. Cara Penggunaan Modul ...................................................................................... 4
BAB II MATERI PENGELOLAAN DANA KAS DI BANK
A. KD dan Tujuan Pembelajaran .............................................................................. 5
B. Pengertian Kas ..................................................................................................... 6
C. Motif Memegang Kas........................................................................................... 6
D. Manajemen & Pengendalian Kas ......................................................................... 6
E. Prosedur Penerimaan Kas Bank ........................................................................... 7
F. Prosedur Pengeluaran Kas Bank ........................................................................... 9
G. Mutasi Kas Bank .................................................................................................. 9
H. Penyebab Terjadinya Perbedaan Kas ................................................................... 13
I. Bentuk Rekonsiliasi Bank ..................................................................................... 14
J. Penyusunan Laporan Rekonsilasi Bank ................................................................. 16
K. Contoh Soal 1 ..................................................................................................... 18
L. Contoh Soal 2 ...................................................................................................... 19
M. Uji Kompetensi Pengetahuan ............................................................................... 25
N. Uji Kompetensi Ketrampilan 1 ............................................................................. 28
O. Lembar Kerja Siswa 1 ........................................................................................... 29
P. Uji Kompetensi Ketrampilan 2 ............................................................................. 30
Q. Lembar Kerja Siswa 2 ........................................................................................... 31
R. Kunci Jawaban ..................................................................................................... 33
Daftar Pustaka ................................................................................................................................ 36
Pengelolaan Dana Kas Perusahaan Di Bank 2
