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DAFTAR ISI
KATA PENGANTAR ...................................................................................................................... i
DAFTAR ISI..................................................................................................................................... ii
GOLOSSARIUM ............................................................................................................................ iii
PETA KONSEP ............................................................................................................................... iv
PENDAHULUAN ........................................................................................................................... 1
A. Kompetensi Dasar .................................................................................................................... 1
B. Deskripsi Singkat Materi ........................................................................................................ 1
C. Petunjuk Penggunaan Modul ................................................................................................. 1
D. Materi Pembelajaran ........................................................................................................... 2
KEGIATAN PEMBELAJARAN 1............................................................................................. 3
BUKTI TRANSAKSI DAN AKUN / REKENING .................................................................. 3
Uraian Materi .............................................................................................................................. 3
A. Bukti Transaksi .................................................................................................................. 3
B. Akun / Rekening ..................................................................................................................... 6
C. Kode Akun / Rekening ........................................................................................................... 8
Rangkuman ................................................................................................................................... 9
Latihan Soal ................................................................................................................................... 10
Pedoman Penlaian ........................................................................................................................ 11
Kunci Jawaban .............................................................................................................................. 11
Penilaian Diri ............................................................................................................................... 12
KEGIATAN PEMBELAJARAN 2 .............................................................................................. 15
PERSAMAAN DASAR AKUNTANSI ...................................................................................... 16
Uraian Materi .............................................................................................................................. 17
A. Konsep Persamaan Dasar Akuntansi .................................................................................. 17
B. Analisa Transaksi Terhadap Persamaan Dasar Akuntansi .................................................. 18
C. Pencatatan Transaksi ke dalam Persamaan Dasar Akuntansi ............................................ 19
Rangkuman .............................................................................................................................. 23
Lembar Kerja ............................................................................................................................... 25
Pedoman Penilaia ........................................................................................................................... 26
Kunci Jawaban .............................................................................................................................. 27
Latihan Soal ..................................................................................................................................... 28
Pedoman Penilaian .......................................................................................................................... 29
Kunci Jawaban ................................................................................................................................ 30
Penilaian Diri ................................................................................................................................. 31
KEGIATAN PEMBELAJARAN 3 .............................................................................................. 33
LAPORAN KEUANGAN ............................................................................................................. 34
Uraian Materi .................................................................................................................................. 35
A. Jenis-jenis Laporan Keuangan ................................................................................................. 36
B. Menyusun Laporan Keuangan Berdasarkan Persamaan Dasar Akuntansi ............................. 37
Rangkuman ................................................................................................................................... 38
Lembar Kerja ............................................................................................................................... 39
Pedoman Penilaian ......................................................................................................................... 40
Kunci Jawaban ............................................................................................................................... 41
Latihan Soal ................................................................................................................................... 42
Pedoman Penilaian ...................................................................................................................... 43
Kunci Jawaban ........................................................................................................................... 44
Penilaian Diri ................................................................................................................................ 45
DAFTAR PUSTAKA ................................................................................................................... 47