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S i k l u s A k u n t a n s i P e r u s a h a a n J a s a
DAFTAR ISI
COVER........................................................................................................................................i
KATA PENGANTAR..................................................................................................................ii
PETUNJUK PENGGUNAAN...................................................................................................iii
DAFTAR ISI...............................................................................................................................iv
ELEMEN....................................................................................................................................vi
CAPAIAN PEMBELAJARAN...................................................................................................vi
TUJUAN PEMBELAJARAN....................................................................................................vi
PETA KONSEP........................................................................................................................vii
LITERASI....................................................................................................................................1
KEGIATAN 1..............................................................................................................................3
A. Jurnal Umum....................................................................................................................3
1. Contoh...........................................................................................................................4
B. Buku Besar........................................................................................................................5
1. Contoh..........................................................................................................................6
C. Latihan Soal......................................................................................................................9
D. Kasus 1.............................................................................................................................11
E. Lembar Kerja Kasus 1....................................................................................................13
KEGIATAN 2............................................................................................................................14
A. Neraca Saldo..................................................................................................................14
1. Contoh.........................................................................................................................15
B. Jurnal Penyesuaian......................................................................................................16
1. Contoh...................................... ..................................................................................17
C. Latihan Soal....................................................................................................................18
D. Kasus 2............................................................................................................................20
E. Lembar Kerja Kasus 2....................................................................................................22
KEGIATAN 3............................................................................................................................23
A. Kertas Kerja....................................................................................................................23
1. Contoh........................................................................................................................24
B. Kasus 3............................................................................................................................25
C. Lembar Kerja Kasus 3...................................................................................................27
KEGIATAN 4............................................................................................................................28
A. Laporan Keuangan........................................................................................................28
1. Laporan Laba Rugi.........................................................................................................28
2. Laporan Perubahan Ekuitas.........................................................................................29
3. Laporan Posisi Keuangan.............................................................................................29
B. Latihan Soal....................................................................................................................32
iv