Page 6 - ELEKTRONIK MODUL KOMPUTER AKUNTANSI MYOB PERUSAHAAN DAGANG
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Pembelian Perlengkapan Tunai .............................................................................100
Pembelian Aset Tetap Tunai ....................................................................................... 101
pembayaran utang pada perusahaan dagang ........................................ 102
B. AKTIVITAS SISWA .............................................................................................................104 Page | 6
C. UJI KOMPETENSI 4 ............................................................................................................105
BAB V MENCATAT TRANSAKSI PENJUALAN ...............................................................109
A. PENJUALAN BARANG DAGANG ............................................................................ 111
Penjualan barang dagang kredit ............................................................................ 111
Retur penjualan kredit .................................................................................................... 113
Penjualan barang dagang tunai ............................................................................. 116
Penerimaan Pelunasan Piutang .............................................................................. 118
B. AKTIVITAS SISWA ............................................................................................................. 120
C. UJI KOMPETENSI 5 ....................................................................................................... 122
BAB VI MENCATAT TRANSAKSI PENERIMAAN KAS ............................................... 125
A. Penerimaan dan Pengeluaran uang tunai/ kas di bank (bukan
dari hasil penjualan dagang) ...................................................................................... 127
Penerimaan sewa .............................................................................................................. 127
pembayaran beban-beban pada perusahaan dagang ..................... 128
B. AKTIVITAS SISWA ............................................................................................................. 130
C. UJI KOMPETENSI 6 ....................................................................................................... 132
BAB VII MENCATAT TRANSAKSI PENYESUAIAN ...................................................... 135
A. PENYESUAIAN ................................................................................................................ 136
MEMO1201 – Penyesuaian persediaan kantor .............................................. 137
MEMO1202 – Penyesuaian Kerugian Piutang ................................................ 137
MEMO1203 - asuransi dibayar dimuka .............................................................. 137
MEMO1204 – Penyesuian aktiva tetap ............................................................... 138
MEMO1205 – kesalahan pencatatan ................................................................... 138
MEMO1206 _ utang gaji .................................................................................................. 138
