Page 4 - e-modul Akuntansi Keuangan 1

e-modul Akuntansi Keuangan 1 – Politeknik Negeri Bali

Bab VII Persediaan Barang Dagangan ................................................................. 56
1. Pengertian Persediaan Barang ................................................................. 56
2. Metode Pencatatan Persediaan Barang Dagangan .................................. 56
3. Metode Penentuan Harga Pokok Persediaan ........................................... 58
4. Akibat Kesalahan Mencatat Persediaan ................................................... 62
5. Evaluasi.................................................................................................... 63
Bab VIII Aset Tetap Berwujud ................................................................................ 64
1. Pengertian Aset Tetap Berwujud ............................................................... 64
2. Prinsip Penilaian Aset Tetap Berwujud ..................................................... 64
3. Harga Perolehan Aset Tetap Berwujud ..................................................... 65
4. Perolehan Melalui Pertukaran .................................................................. 65
6. Pemberhentian Aset Tetap........................................................................ 68
7. Evaluasi.................................................................................................... 69
Bab IX Depresiasi Aset Tetap ............................................................................... 70
1. Pengertian Depresiasi .............................................................................. 70
2. Faktor – Faktor Dalam Menentukan Depresiasi ........................................ 70
3. Metode Perhitungan Depresiasi ............................................................... 71
4. Pencatatan Dalam Depresiasi .................................................................. 75
5. Evaluasi.................................................................................................... 76
Bab X Aset Tak Berwujud ..................................................................................... 77
1. Definisi, Perolehan Aset Tak Berwujud ..................................................... 77
2. Amortisasi Aset Tak Berwujud .................................................................. 79
3. Hak Paten, Hak Cipta, Franchise Dan Lisensi, Nama Dagang Dan Merek
Dagang ....................................................................................................... 82
4. Goodwill, Pengukuran Penentuan Nilai Goodwill Berdasarkan Metode
Kelebihan Harga Beli Diatas Aktiva Bersih .................................................. 85
5. Evaluasi.................................................................................................... 86
Bab XI Investasi Pada Obligasi ............................................................................ 87
1) Investasi Jangka Pendek Obligasi ............................................................ 87
2) Pembelian Obligasi .................................................................................. 90
4. Piutang Bunga Obligasi Dan Penerimaan Bunga ..................................... 91
5. Penjualan Investasi Jangka Pendek Obligasi ........................................... 91
6. Investasi Jangka Panjang Dalam Obligasi ................................................ 92
7. Evaluasi.................................................................................................... 94
Bab XII Investasi Pada Saham ............................................................................. 95
1. Investasi Jangka Pendek Saham ............................................................. 95
2. Pembelian Saham .................................................................................... 97
3. Penerimaan Dividen ................................................................................. 98
4. Penjualan Investasi Jangka Pendek Saham ............................................. 99
5. Investasi Jangka Panjang Dalam Saham ................................................ 104
6. Evaluasi................................................................................................... 106
Daftar Pustaka ..................................................................................................... 107

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