Page 4 - E-MODUL BUKU BESAR audio visual-dikonversi
P. 4
Daftar Isi
Halaman Sampul .............................................................................................................. I
Kata Pengantar ................................................................................................................ II
Daftar Isi ........................................................................................................................... IV
BAB 1 Pedahuluan ............................................................................................................ 1
1.1 Kompetensi Dasar ................................................................................................ 1
1.2 Petunjuk Penggunaan Modul ............................................................................... 1
1.3 Tujuan Pembelajaran ........................................................................................... 2
1.4 Cek Penugasan Kompetensi ................................................................................ 2
BAB 2 Kegiatan Pembelajaran ........................................................................................ 3
Pembelajaran : Buku Besar
2.1 Pengertian Buku Besar ...................................................................................... 3
2.2 Akun – akun pada Buku Besar .......................................................................... 4
2.3 Fungsi Buku Besar ............................................................................................. 6
2.4 Peralatan yang dibutuhkan saat menyusun Buku Besar ................................... 7
2.5 Bentuk – bentuk Buku Besar ............................................................................. 8
2.6 Nomer Akun ...................................................................................................... 11
2.7 Jenis buku besar akuntansi................................................................................. 12
2.8 Fungsi dan Sistem Buku Besar Umum .............................................................. 13
2.9 Buku Besar Pembantu ....................................................................................... 13
2.10 Cara melakukan Posting dari Jurnal Umum ke Buku Besar.............................. 16
Contoh Soal dan Jawaban ................................................................................................ 18
Uji Kopetensi ..................................................................................................................... 26
Rangkuman ........................................................................................................................ 28
Glosarium .......................................................................................................................... 29
DAFTAR PUSTAKA ........................................................................................................ 32
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