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DAFTAR ISI
Contents
KATA PENGANTAR ............................................................................................................... ii
DAFTAR ISI ............................................................................................................................ iii
PETUNJUK PENGGUNAAN MODUL SISWA ...................................................................... i
KOMPETENSI DASAR ............................................................................................................ ii
INDIKATOR PENCAPAIAN KOMPETENSI ........................................................................ vi
PETA KONSEP ......................................................................................................................... 3
KOMPUTERISASI FILE DATA AKUNTANSI PERUSAHAAN DAGANG ....................... 4
A. PEMBUATAN FILE DATA BARU .............................................................................. 5
B. LANGKAH MEMBUAT FILE DATA BARU .............................................................. 7
C. PENGECEKAN INFORMASI PERUSAHAAN ......................................................... 10
D. PENYESUAIAN JENIS PAJAK .................................................................................. 11
TES PENGETAHUAN ........................................................................................................ 14
DAFTAR AKUN PERUSAHAAN DAGANG ....................................................................... 17
A. TIPE-TIPE AKUN ........................................................................................................ 18
B. PEMBUATAN DAFTAR AKUN ................................................................................ 18
C. PENYESUAIAN LINKED ACCOUNT ...................................................................... 20
D. MENGHAPUS ATAU MENGEDIT AKUN-AKUN .................................................. 20
TES PENGETAHUAN ........................................................................................................ 22
MEMBUAT BUKU PEMBANTU .......................................................................................... 25
A. PIUTANG ..................................................................................................................... 26
B. UTANG ........................................................................................................................... 30
C. PERSEDIAAN ................................................................................................................ 34
D. ASET TETAP.................................................................................................................. 39
TES PENGETAHUAN ........................................................................................................ 45
TRANSAKSI PEMBELIAN PADA PERUSAHAAN DAGANG ......................................... 52
A. INPUT TRANSAKSI PEMBELIAN .............................................................................. 53
B. INPUT TRANSAKSI RETUR PEMBELIAN ............................................................. 58
C. INPUT TRANSAKSI PELUNASAN HUTANG ......................................................... 62
TES PENGETAHUAN ........................................................................................................ 68
TRANSAKSI PENJUALAN PADA PERUSAHAAN DAGANG ......................................... 75
A. INPUT TRANSAKSI PENJUALAN ........................................................................... 76
B. INPUT TRANSAKSI RETUR PENJUALAN ............................................................. 80
C. INPUT TRANSAKSI PELUNASAN PIUTANG ........................................................ 86
TES PENGETAHUAN ........................................................................................................ 93
PRAKTIKUM SISWA ......................................................................................................... 99
DAFTAR PUSTAKA ............................................................................................................ 117

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