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Daftar Isi
Kata Pengantar ..................................................................................................................................... 1
Daftar Isi ................................................................................................................................................ 2
Daftar Gambar ...................................................................................................................................... 3
BAB I Pendahuluan .............................................................................................................................. 4
A. Ilustrasi masalah ....................................................................................................................... 4
B. Petunjuk Penggunaan ............................................................................................................... 4
BAB II Inti ............................................................................................................................................. 5
A. KOMPETENSI INTI ................................................................................................................ 5
B. KOMPETENSI DASAR ........................................................................................................... 5
C. INDIKATOR PENCAPAIAN KOMPETENSI ...................................................................... 5
D. TUJUAN PEMBELAJARAN .................................................................................................. 6
E. MATERI POKOK .................................................................................................................... 6
F. PETA KONSEP ........................................................................................................................ 7
G. Uraian Materi ........................................................................................................................ 8
1. Pengertian Utang (Liabilitas) ............................................................................................... 8
2. Macam-Macam Utang .......................................................................................................... 8
3. Pengelolaan Kartu Utang ................................................................................................... 15
4. Prosedur Pencatatan Mutasi Utang .................................................................................. 18
5. Laporan Utang .................................................................................................................... 33
Forum Diskusi ..................................................................................................................................... 41
BAB III Penutup ................................................................................................................................. 42
A. Rangkuman ............................................................................................................................. 42
B. Tes Formatif ............................................................................................................................ 43
Glosarium ............................................................................................................................................ 46
Daftar Pustaka .................................................................................................................................... 47
Kunci Jawaban Formatif.................................................................................................................... 48
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