Page 6 - E-MODUL AKUNTANSI PIUTANG DAGANG

DAFTAR GAMBAR

Gambar 1.1 Peta Penggunaan Modul .......................................................... 4

DAFTAR TABEL

Tabel 1.1 Kompetensi Dasar dan Indikator Pencapaian Kompetensi ........... 2

Tabel 2.1 Perbedaan Masing-Masing Jenis Piutang ................................... 12

Tabel 2.2 Jurnal Penjualan Kredit ............................................................. 13

Tabel 2.3 Jurnal Pelunasan Piutang Satu Periode ...................................... 14

Tabel 2.4 Jurnal Pelunasan Piutang Beda Periode ..................................... 14

Tabel 2.5 Jurnal Potongan Penjualan ......................................................... 15

Tabel 2.6 Jurnal Potongan Penjualan ......................................................... 15

Tabel 2.7 Jurnal PT. Rahardian ................................................................. 16

Tabel 2.8 Aktiva Lancar ............................................................................ 17

Tabel 2.9 Perbedaan Metode Cadangan dan Langsung .............................. 21

Tabel 2.10 Jurnal PT. Fedny ..................................................................... 23

Tabel 2.11 Perbandingan Sebelum dan Sesudah Penghapusan .................. 24

Tabel 2.12 Piutang .................................................................................... 26

Tabel 2.13 Cadangan Kerugian Piutang .................................................... 27

Tabel 2.14 Analisa Umur Piutang ............................................................. 30

Tabel 2.15 Jurnal Tuan Bimo .................................................................... 32

Tabel 2.16 Neraca Saldo ........................................................................... 33

Tabel 2.17 Neraca Lajur ............................................................................ 33

Tabel 2.18 Kerugian Piutang ..................................................................... 34

vi