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C. Petunjuk Mempelajari Kegiatan Belajar 6 ...................................................... 132
D. Uraian Materi .................................................................................................. 133
E. Rangkuman ..................................................................................................... 160
F. Soal Latihan .................................................................................................... 161
G. Umpan Balik dan Tindak Lanjut .................................................................... 162
KEGIATAN BELAJAR 7
STANDAR PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN
AKUNTANSI PEMERINTAH DAERAH ................................................................ 163
A. Pengantar Kegiatan Belajar 7 ......................................................................... 163
B. Tujuan Pembelajaran ...................................................................................... 164
C. Petunjuk Mempelajari Kegiatan Belajar 7 ...................................................... 164
D. Uraian Materi .................................................................................................. 165
E. Rangkuman ..................................................................................................... 175
F. Soal Latihan .................................................................................................... 176
G. Umpan Balik dan Tindak Lanjut .................................................................... 177
KEGIATAN BELAJAR 8
KODE AKUN DAN PENCATATAN ELEMEN AKUNTANSI DESA................. 177
A. Pengantar Kegiatan Belajar 8 ......................................................................... 177
B. Tujuan Pembelajaran ...................................................................................... 178
C. Petunjuk Mempelajari Kegiatan Belajar 8 ...................................................... 178
D. Uraian Materi .................................................................................................. 179
E. Rangkuman ..................................................................................................... 193
F. Soal Latihan .................................................................................................... 194
G. Umpan Balik dan Tindak Lanjut .................................................................... 195
UJI KOMPETENSI .................................................................................................... 196
GLOSARIUM ............................................................................................................. 197
DAFTAR PUSTAKA .................................................................................................. 203
KUNCI JAWABAN .................................................................................................... 204
PENUTUP .................................................................................................................... 232
vi Praktikum Akuntansi Lembaga/ Instansi Pemerintah Kelas XI
