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Daftar Isi
Kata Sambutan ................................................................................................................. iii
Kata Pengantar ................................................................................................................. iv
Daftar Isi ....................................................................................................................... v
Semester I
BAB I Tahap Pencatatan Siklus Akuntansi Perusahaan Dagang................ 3
A. Perusahaan Dagang ................................................................................... 5
B. Syarat Penyerahan Barang dan Syarat Pembayaran Barang ............. 6
C. Akun-Akun Khusus dalam Perusahaan Dagang ................................ 7
D. Metode Pencatatan Persediaan Barang Dagangan .............................. 8
E. Pencatatan Transaksi ke dalam Jurnal Umum .................................... 8
F. Jurnal Khusus ............................................................................................. 13
G. Buku Besar Pembantu (Subsidiary Ledger) ........................................... 20
H. Buku Besar Umum atau Buku Besar Utama ........................................ 27
I. Neraca Sisa atau Daftar Sisa (Trial Balance) ......................................... 32
Latih Kemandirian 1 ..................................................................................... 35
BAB II Tahap Pengikhtisaran Siklus Akuntansi Perusahaan Dagang ....... 41
A. Pencatatan Jurnal Penyesuaian (Adjustment Journal) .......................... 43
B. Penyusunan Jurnal Penyesuaian ............................................................. 45
C. Kertas Kerja Perusahaan Dagang............................................................ 46
D. Penyusunan Kertas Kerja Perusahaan Dagang .................................... 47
E. Harga Pokok Penjualan (Cost of Goods Sold) ........................................ 52
F. Laporan Keuangan .................................................................................... 53
Latih Kemandirian 2 ..................................................................................... 58
BAB III Tahap Penutupan Siklus Akuntansi Perusahaan Dagang ............... 65
A. Pengertian Jurnal Penutup (Closing Entry) ........................................... 67
B. Langkah-Langkah Penyusunan Jurnal Penutup ................................. 67
C. Melakukan Penutupan Buku Besar ....................................................... 69
D. Neraca Saldo setelah Penutupan (Post Closing Trial Balance) ........... 71
E. Jurnal Pembalik (Reversing Entry) .......................................................... 72
Latih Kemandirian 3 ..................................................................................... 73
Latihan Semester I .......................................................................................................... 81
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