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e-modul Akuntansi Keuangan 1 – Politeknik Negeri Bali


                                                        DAFTAR ISI



                  Cover………………………………………………………………………….…………......i
                  Kata Pengantar ........................................................................................................ ii
                  Daftar Isi .................................................................................................................. iii
                  Bab I      Pendahuluan .............................................................................................. 1
                    1.     Kerangka Standar Pelaporan Keuangan Indonesia .................................... 1
                    2.     Perkembangan Standar Akuntansi Keuangan ............................................ 3
                    3.     Perubahan Dalam Standar Akuntansi Keuangan ........................................ 3
                    4.     Evaluasi...................................................................................................... 5
                  Bab II   Konsep Dasar Laporan Keuangan…………….………………...…..…………..7
                    1.     Tujuan Laporan Keuangan ......................................................................... 7
                    2.     Pelaporan Keuangan Dan Laporan Keuangan ........................................... 7
                    3.     Karakteristik Laporan Keuangan ................................................................ 8
                    4.     Asumsi Dasar Dan Konsep Dasar Keuangan ........................................... 11
                    5.     Keterbatasan Laporan Keuangan ............................................................. 11
                    6.     Evaluasi.................................................................................................... 12
                  Bab III   Laporan Keuangan ................................................................................... 14
                    1.     Pengertian Laporan Keuangan ................................................................. 14
                    2.     Susunan Laporan Keuangan .................................................................... 14
                    3.     Laporan Posisi Keuangan (Neraca) .......................................................... 15
                    4.     Penggolongan Aset, Utang Dan Ekuitas ................................................... 16
                    5.     Bentuk Laporan Posisi Keuangan ............................................................ 19
                    6.     Susunan Laporan Laba Rugi .................................................................... 19
                    7.     Laporan Perubahan Modal/Laba Tak Dibagi ............................................. 21
                    8.     Evaluasi.................................................................................................... 22
                  Bab IV   Proses Akuntansi ...................................................................................... 24
                    1.     Proses Akuntansi ...................................................................................... 24
                    2.     Proses Pencatatan Dan Penggolongan .................................................... 25
                    3.     Proses Peringkasan ................................................................................. 28
                    4.     Proses Penyajian ..................................................................................... 30
                    5.     Analisis Transaksi ..................................................................................... 33
                    6.     Evaluasi.................................................................................................... 34
                  Bab V    Sistem Pengendalian Intern Dan Akuntansi Untuk Kas ............................. 36
                    1.     Pengertian Kas Dan Komposisi Kas ......................................................... 36
                    2.     Pengawasan Kas ..................................................................................... 36
                    3.     Kas Kecil .................................................................................................. 37
                    4.     Rekonsiliasi Bank ..................................................................................... 38
                    5.     Selisih Kas Dan Overdraft ........................................................................ 41
                    6.     Evaluasi.................................................................................................... 43
                  Bab VI   Piutang Usaha .......................................................................................... 44
                    1.  Pengertian Piutang ...................................................................................... 44
                    2.  Penilaian Piutang ......................................................................................... 46
                    3.  Cadangan Kerugian Piutang ........................................................................ 49
                    4.  Metode Penghapusan Piutang ..................................................................... 50
                    5.  Piutang Wesel (Wesel Tagih) ....................................................................... 52
                  6.  Evaluasi .......................................................................................................... 55
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