Page 4 - Pengantar Akutansi untuk e book Kelompok 3

DAFTAR ISI

KATA PENGANTAR .............................................................................................................................1
BAB 1 ................................................................................................................................................4
PENDAHULUAN ..................................................................................................................................4
1.1 Sejarah Akuntansi Dunia ............................................................................................................... 4

1.2 Sejarah Akuntansi Di Indonesia ..................................................................................................... 5
1.3 Definisi Akuntansi ......................................................................................................................... 5
1.4 Peranan Dan Kegunaan Akuntansi.................................................................................................. 6
1.5 Profesi Akuntansi ........................................................................................................................... 8

1.6 Bidang-Bidang Akuntansi .............................................................................................................. 9
1.7 Proses Akuntansi ......................................................................................................................... 10
BAB 2 .............................................................................................................................................. 13
PERSAMAAN DASAR AKUNTANSI & .................................................................................................. 13

LAPORAN KEUANGAN ...................................................................................................................... 13
2.1 Transaksi dan Persamaan Dasar Akuntansi ................................................................................... 13
2.2 Analisis transaksi .......................................................................................................................... 15
BAB 3 .............................................................................................................................................. 17

PENCATATAN TRANSAKSI ................................................................................................................. 17
3.1 JURNAL ....................................................................................................................................... 17
3.2 Pengertian jurnal ........................................................................................................................ 17
3.3 Daftar Nama Akun dan Kode Akun .............................................................................................. 17
3.4 Saldo Normal Akun ..................................................................................................................... 19

3.5 Bentuk Jurnal .............................................................................................................................. 19
3.6 Analisis Transaksi dan Jurnal ....................................................................................................... 19
BAB 4 .............................................................................................................................................. 21

BUKU BESAR .................................................................................................................................... 21
4.1 Pengertian buku besar ................................................................................................................. 21
4.2 Manfaat buku besar ..................................................................................................................... 22
4.3 Macam-macam buku besar .......................................................................................................... 22
4.4 Bentuk-bentuk buku besar ........................................................................................................... 23

BAB 5 .............................................................................................................................................. 26
NERACA SALDO ................................................................................................................................ 26
5.1 Pengertian Neraca Saldo .............................................................................................................. 26

5.2 Fungsi neraca saldo ...................................................................................................................... 26

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