Page 5 - Siklus Akuntansi Perusahaan Dagang
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DAFTAR ISI
KATA PENGANTAR............................................................................................................................ i
PANDUAN PENGGUNAAN MODUL INTERAKTIF........................................................................ ii
DAFTAR ISI..........................................................................................................................................iv
DAFTAR GAMBAR.............................................................................................................................. vi
BAB 1 PERUSAHAAN DAGANG........................................................................................................ 1
A. Pengertian Perusahaan Dagang.................................................................................................. 2
B. Karakteristik Perusahaan Dagang.............................................................................................. 3
C. Akun-Akun Perusahaan Dagang................................................................................................ 4
D. Sistem Akuntansi Perusahaan Dagang....................................................................................... 4
E. Syarat Pembayaran dan Penyerahan........................................................................................... 6
BAB 2 DOKUMEN TRANSAKSI PERUSAHAAN DAGANG............................................................ 9
A. Bukti Transaksi Perusahaan Dagang..........................................................................................10
BAB 3 JURNAL KHUSUS PERUSAHAAN DAGANG.......................................................................18
A. Jurnal Khusus Akuntansi Perusahaan Dagang...........................................................................19
BAB 4 BUKU BESAR PEMBANTU PERUSAHAAN DAGANG.........................................................22
A. Buku Besar Pembantu Piutang (Accounts Receivable Subsidiary Ledger)....................................23
B. Buku Besar Pembantu Utang (Accounts Payable Subsidiary Ledger).......................................... 24
C. Buku Besar Pembantu Persediaan (Kartu Persediaan)................................................................25
BAB 5 BUKU BESAR UTAMA & NERACA SALDO PERUSAHAAN DAGANG............................ 28
A. Posting Jurnal & Neraca Saldo Perusahaan Dagang.................................................................. 29
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