Page 3 - e-modul Akuntansi Keuangan 1
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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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