Page 5 - Pengantar Akutansi untuk e book Kelompok 3
P. 5
5.3 Jenis neraca saldo ........................................................................................................................ 27
5.4 Contoh neraca saldo .................................................................................................................... 27
BAB 6 .............................................................................................................................................. 28
JURNAL PENYESUAIAN ..................................................................................................................... 28
6.1 Pengertian Jurnal Penyesuaian..................................................................................................... 28
6.2 Akun-Akun yang Perlu Disesuaikan Pada Akhir Periode Akuntansi ............................................... 28
6.3 Pencatatan Jurnal Penyesuaian .................................................................................................... 28
BAB 7 .............................................................................................................................................. 34
NERACA LAJUR ................................................................................................................................. 34
7.2 Penyusunan Neraca Lajur ............................................................................................................. 35
BAB 8 .............................................................................................................................................. 39
JURNAL PENUTUP ............................................................................................................................ 39
8.1 Pengertian Jurnal Penutup ........................................................................................................... 39
8.2 Contoh Kasus Jurnal Penutup ....................................................................................................... 43
8.3 Neraca saldo setelah penutupan (Post closing trial balance): ....................................................... 45
BAB 9 .............................................................................................................................................. 46
LAPORAN KEUANGAN ...................................................................................................................... 46
9.1 Pelaporan Keuangan Tetap .......................................................................................................... 46
9.1.1 Ikatan Akuntan Indonesia (IAI) menyatakan bahwa Entitas Tanpa Akuntabilitas ........................ 46
9.1.2 Pengakuan Unsur Laporan Keuangan ........................................................................................ 46
9.1.3 Laporan Keuangan Menurut SAK ETAP ...................................................................................... 47
9.2 Laporan Keuangan menurut SAK EMKM (IAI, 2016) ...................................................................... 51
BAB 10 ............................................................................................................................................. 55
STUDI KASUS ................................................................................................................................... 55
DAFTAR PUSAKA .............................................................................................................................. 56
3
