Page 2 - MODUL SIKLUS AKUNTANSI PERUSAHAAN JASA

DAFTAR ISI

halaman
DAFTAR ISI ........................................................................................................................................ i
DAFTAR GAMBAR .......................................................................................................................... ii
DAFTAR TABEL ............................................................................................................................. iii
DESKRIPSI PERMAINAN .............................................................................................................. 2
PERATURAN PERMAINAN ........................................................................................................... 3
A. Karakteristik Perusahaan Jasa ............................................................................................... 10
B. Siklus Akuntansi ....................................................................................................................... 10
C. Bukti Transaksi ......................................................................................................................... 11
D. Akun Sebagai Alat Pencatatan ................................................................................................ 16
E. Mekanisme Debit Kredit dan Saldo Normal .......................................................................... 16
F. Penggolongan Akun .................................................................................................................. 20
G. Tahapan Pencatatan Akuntansi Pada Perusahaan Jasa ....................................................... 22
1. Jurnal Umum ........................................................................................................................... 22
2. Buku Besar .............................................................................................................................. 27
H. Tahapan Pengikhtisaran Akuntansi Pada Perusahaan Jasa ................................................ 32
1. Neraca Sisa atau Neraca Saldo ................................................................................................ 32
2. Jurnal Penyesuaian .................................................................................................................. 33
3. Kertas Kerja atau Neraca Lajur (Worksheet) .......................................................................... 44
I. Tahapan Pelaporan Akuntansi Pada Perusahaan Jasa ........................................................ 49
1. Laporan Laba Rugi.................................................................................................................. 49
2. Laporan Perubahan Modal/Ekuitas ......................................................................................... 51
3. Laporan Posisi Keuangan atau Neraca.................................................................................... 52
J. Penutup dan Pembalik ............................................................................................................. 59
1. Jurnal Penutup ......................................................................................................................... 59
2. Neraca Saldo Setelah Penutup ................................................................................................ 65
3. Jurnal Pembalik ....................................................................................................................... 66
GAMBAR PAPAN PERMAINAN ................................................................................................. 71
DAFTAR PUSTAKA ....................................................................................................................... 74

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