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Daftar Isi
HALAMAN SAMPUL ........................................................................ i
KATA PENGANTAR ........................................................................... ii
DAFTAR ISI ......................................................................................... iii
PENDAHULUAN ................................................................................ v
TENTANG BAHAN AJAR .................................................................. vii
PETUNJUK PENGGUNAAN BAHAN AJAR .................................... viii
BAB I SISTEM DAN STRUKTUR AKUNTANSI KEUANGAN
DESA/KELURAHAN .......................................................................... 1
A. Pengertian Akuntansi Desa ......................................................... 4
B. Dasar Hukum Pengelolaan Keuangan Desa ................................. 6
C. Sistem Akuntansi Keuangan Desa/Kelurahan ............................. 7
D. Struktur Akuntansi Keuangan Desa/ Kelurahan .......................... 16
Rangkuman Materi ............................................................................... 24
Uji Kompetensi 1................................................................................... 25
BAB II STANDAR PENGAKUAN, PENGUKURAN, DAN
PENGUNGKAPAN/ DISCLOSUR AKUNTANSI PEMERINTAH
DAERAH .............................................................................................. 31
A. Pengakuan ................................................................................... 34
B. Pengukuran ................................................................................. 37
C. Pengungkapan (Disclosur) .......................................................... 42
Rangkuman Materi ............................................................................... 46
Uji Kompetensi 2 .................................................................................. 47
BAB III PENCATATAN ELEMEN BASIS AKUNTANSI ................ 53
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Praktikum Akuntansi Lembaga /Instansi Pemerintah Kelas XI Semester 1
