Page 6 - EBOOK AKUNTANSI KEUANGAN
P. 6
DAFTAR ISI
PRAKATA ..................................................................................................................................... iv
DAFTAR ISI ................................................................................................................................... v
BAB I KAS ..................................................................................................................................... 1
A. Kas Kecil ........................................................................................................................... 1
B. Rekonsiliasi Bank ............................................................................................................. 8
BAB II PIUTANG ........................................................................................................................ 14
A. Piutang Dagang ............................................................................................................. 14
B. Wesel Tagih .................................................................................................................... 21
BAB III PERSEDIAAN ................................................................................................................ 25
A. Pengertian Persediaan ................................................................................................. 25
B. Klasifikasi ........................................................................................................................ 25
C. Metode Pencatatan Fisik dan Perpetual .................................................................... 26
D. Masalah-masalah Kepemilikan Persediaan ............................................................... 27
E. Metode Perhitungan Harga Pokok Persediaan ......................................................... 28
F. Menetapkan Nilai Persediaan Dengan Taksiran ....................................................... 32
BAB IV ASSET TETAP .............................................................................................................. 35
A. Asset Tetap .................................................................................................................... 35
B. Biaya Setelah Perolehan .............................................................................................. 44
C. Depresiasi ....................................................................................................................... 50
D. Pelepasan Asset Tetap ................................................................................................. 55
BAB V KEWAJIBAN JANGKA PENDEK ................................................................................. 59
A. Pengertian Kewajiban Jangka Pendek (Current Liabilities) .................................... 59
B. Jenis Kewajiban Jangka Pendek ................................................................................. 60
DAFTAR PUSTAKA ................................................................................................................... 71
vi
