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Daftar Isi
KATA SAMBUTAN ...................................................................................... iii
KATA PENGANTAR ................................................................................... iv
DAFTAR ISI .................................................................................................... v
BAB I AKUNTANSI PERUSAHAAN DAGANG ........................ 1
A. Karakteristik Perusahaan Dagang ................................... 3
B. Jurnal Umum dan Jurnal Khusus ..................................... 19
C. Buku Besar dan Buku Pembantu ...................................... 31
D. Ikhtisar Siklus Akuntansi Perusahaan Dagang ............. 43
Rangkuman .................................................................................. 64
Uji Akademikamu ....................................................................... 65
BAB II LAPORAN KEUANGAN PERUSAHAAN DAGANG .. 71
A. Laporan Laba/Rugi (Income Statement) .......................... 72
B. Laporan Perubahan Modal (Capital Statement) ............. 78
C. Neraca (Balance Sheet) ......................................................... 80
D. Laporan Arus Kas (Cash Flow Statement)........................ 84
Rangkuman .................................................................................. 87
Uji Akademikamu ....................................................................... 87
ULANGAN BLOK 1...................................................................................... 91
BAB III MANAJEMEN BADAN USAHA DALAM
PEREKONOMIAN INDONESIA ......................................... 93
A. Manajemen dan Unsur-unsur Manajemen .................... 95
B. Fungsi Manajemen dalam Pengelolaan
Badan Usaha ......................................................................... 101
C. Tingkatan Manajemen dan Keterampilan
Manajerial.............................................................................. 107
D. Bidang-Bidang Manajemen ............................................... 110
E. Peranan Badan Usaha dalam Perekonomian
Nasional ................................................................................. 116
Rangkuman .................................................................................. 132
Uji Akademikamu ....................................................................... 133
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