Page 2 - PENDIDIKAN EKONOMI

DAFTAR ISI

DAFTAR ISI ................................................................................................................................... 2
PETA KONSEP .............................................................................................................................. 4

PENDAHULUAN .......................................................................................................................... 5
A. Identitas .................................................................................................................................. 5

B. Kopetensi Dasar ...................................................................................................................... 5
C. Deskripsi Singkat .................................................................................................................... 5

D. Relevansi ................................................................................................................................ 5

E. Petunjuk belajar ...................................................................................................................... 5
INTI................................................................................................................................................. 6

PELAKU KEGIATAN ................................................................................................................... 6

A. Capaian belajar ....................................................................................................................... 6
B. Sub capaian belajar. ................................................................................................................ 6

C. Pokok pokok matei ................................................................................................................. 6
D. Uraian Materi ......................................................................................................................... 6

A. Konsep dasar akuntansi .............................................................................................................. 7

1. Perkembangan Akuntansi ........................................................................................................ 7
2. Definisi akuntansi .................................................................................................................... 8

B. Sistem Informasi Akuntansi ....................................................................................................... 9
1. Pengertian Sistem Akuntansi .................................................................................................. 9

2. Kualitas Informasi Akuntansi.................................................................................................. 9

1. Relevan ............................................................................................................................... 9
2. Teruji ................................................................................................................................. 10

3. Verifikasi ........................................................................................................................... 10

4. Tepat Waktu ...................................................................................................................... 10
5. Mudah Dipahami ............................................................................................................... 10

6. Netral ................................................................................................................................. 11
3. Pemakai Informasi Akuntansi ............................................................................................... 11

C. Bidang Akuntasi dan Profesi Akuntansi .................................................................................. 13