Page 3 - E-Book Pengantar Akuntansi
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DAFTAR ISI
KATA PENGANTAR ............................................................................................ i
DAFTAR ISI .......................................................................................................... ii
BAB 1 PERSAMAAN AKUNTANSI .................................................................. 1
A. TUJUAN PENGAJARAN ..................................................................... 1
B. TRANSAKSI USAHA ............................................................................ 1
C. NILAI TRANSAKSI .............................................................................. 2
D. PERSAMAAN AKUNTANSI ............................................................... 3
E. PENCATATAN TRANSAKSI USAHA ............................................... 5
F. LAPORAN KEUANGAN .................................................................... 11
KESIMPULAN PERSAMAAN AKUNTANSI ............................................ 18
Tugas 1 .............................................................................................................. 20
BAB 2 AKUN ....................................................................................................... 21
A. TUJUAN PENGAJARAN ................................................................... 21
B. AKUN DAN BUKU BESAR ................................................................ 21
C. BENTUK AKUN .................................................................................. 22
D. KLASIFIKASI AKUN ......................................................................... 26
E. BUKU BESAR ...................................................................................... 28
F. ATURAN DEBIT DAN KREDIT ....................................................... 31
G. SALDO NORMAL ............................................................................... 33
H. NERACA SALDO ................................................................................ 39
KESIMPULAN AKUN ................................................................................... 43
Tugas 1 .............................................................................................................. 44
BAB 3 SIKLUS AKUNTANSI TAHAP PENCATATAN ............................... 45
A. TUJUAN PENGAJARAN ................................................................... 45
B. SIKLUS AKUNTANSI ........................................................................ 45
C. BUKTI TRANSAKSI ........................................................................... 47
D. JURNAL UMUM ................................................................................. 52
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