Page 3 - Microsoft Word - KELOMPOK 3 MAKALAH SISTEM AKUNTANSI

DAFTAR ISI

KATA PENGANTAR ...................................................................................................... ii
DAFTAR ISI ................................................................................................................... iii

BAB I ................................................................................................................................ 1

PENDAHULUAN ............................................................................................................ 1
1.1 Latar Belakang ................................................................................................... 1

1.2 Rumusan Masalah .............................................................................................. 2
1.3 Tujuan Masalah .................................................................................................. 2

1.4 Manfaat Penulisan Makalah ............................................................................... 2

BAB II .............................................................................................................................. 3
PEMBAHASAN ............................................................................................................... 3

2.1 Karakteristik Buku Besar dan Buku Pembantu ................................................. 3

2.2 Penerapan Formulir Rekening Buku Besar ....................................................... 4
2.2.1 Rekening dengan Debit Lebar (wide debit ledger) ..................................... 4

2.2.2 Rekening Biasa (regular ledger) ................................................................. 5
2.2.3 Rekening Berkolom Saldo di tengah (center balance ledger) ................... 5

2.2.4 Rekening Berkolom Saldo (balance ledger) .............................................. 6

2.2.5 Rekening Ganda Berkolom Saldo (double ledger with balance ledger) .... 7
2.2.6 Rekening dengan Saldo Lama dan Saldo Baru (old and new balance
ledger) 7

2.3 Susunan Rekening Buku Besar .......................................................................... 8
2.4 Penyusunan Kode dan Struktur Rekening Buku Besar ..................................... 9

2.4.1 Tujuan Kode ............................................................................................... 9

2.4.2 Metode Pemberian Kode Rekening .......................................................... 10
2.4.3 Hal yang Perlu Dipertimbangkan dalam Merancang Kode Rekening ..... 23

2.5 Buku Pembantu ................................................................................................ 24
2.5.1 Buku Pembantu Persediaan ...................................................................... 24

2.5.2 Buku Pembantu Piutang ........................................................................... 25

2.5.3 Buku Pembantu Utang .............................................................................. 25
2.5.4 Buku Pembantu Harga Pokok Produk ...................................................... 26

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