Page 6 - E-MODUL AKUNTANSI PERBANKAN SYARIAH KELAS XI SEM 1
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Daftar Isi
Panduan Penggunaan E-Modul ......................................................................... iii
Prakata ................................................................................................................. v
Daftar Isi ............................................................................................................. vi
BAB 1 Perbedaan Akuntansi Perbankan Syariah dan
Akuntansi Keuangan ................................................................... 1
A. Sejarah Ilmu Akuntansi .......................................................... 2
B. Akuntansi Perbankan Syariah ................................................ 4
C. Akuntansi Keuangan .............................................................. 8
D. Perbedaan Akuntansi Syariah dan
Akuntansi Keuangan ............................................................. 10
Tugas ............................................................................................ 12
Uji Kompetensi .............................................................................. 13
Unjuk Diri ...................................................................................... 14
Penilaian Harian ............................................................................ 14
BAB 2 Persamaan Dasar Akuntansi Perbankan Syariah................... 15
A. Bank Syariah .......................................................................... 16
B. Persamaan Dasar Akuntansi Perbankan Syariah .................... 18
Tugas ............................................................................................ 22
Uji Kompetensi .............................................................................. 22
Unjuk Diri ...................................................................................... 22
Penilaian Harian ............................................................................ 23
BAB 3 Mekanisme Debit Kredit Akuntansi Perbankan
Syariah .......................................................................................... 24
A. Konsep Debit Kredit ............................................................... 25
B. Mekanisme Debit Kredit ........................................................ 25
C. Ilustrasi Mekanisme Debit Kredit .......................................... 26
Tugas ............................................................................................ 34
Uji Kompetensi .............................................................................. 35
Unjuk Diri ...................................................................................... 36
Penilaian Harian ............................................................................ 36
BAB 4 Akuntansi Tabungan Syariah................................................... 37
A. Konsep Tabungan Perbankan Syariah .................................... 38
B. Tabungan Wadiah .................................................................. 38
C. Tabungan Mudhrabah ............................................................ 41
Tugas ............................................................................................ 44
Uji Kompetensi .............................................................................. 46
Unjuk Diri ...................................................................................... 46
Penilaian Harian ............................................................................ 47
BAB 5 Akuntansi Giro Syariah............................................................. 48
A. Konsep Giro Perbankan Syariah ............................................ 49
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