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DAFTAR ISI

KATA PENGANTAR ............................................................................................. i

DAFTAR ISI ........................................................................................................... ii

BAB I PENDAHULUAN ....................................................................................... 1
1.1 Latar Belakang ......................................................................................... 1

1.2 Rumusan Masalah .................................................................................... 2

1.3 Tujuan ....................................................................................................... 2
BAB II PEMBAHASAN ........................................................................................ 4

2.1 Sistem Pembelian .................................................................................... 4
2.1.1. Definisi Kegiatan .............................................................................. 4

2.1.2. Kegiatan Pembelian .......................................................................... 4

2.1.3. Informasi Yang Dibutuhkan Manajemen .......................................... 5
2.1.4. Fungsi Yang Terkait Dalam Sistem Akuntansi Pembelian ............... 5

2.1.5. Dokumen-Dokumen Yang Digunakan .............................................. 8
2.1.6. Catatan Akuntansi Yang Diperlukan Dalam Sistem Pembelian ..... 10

2.1.7. Jaringan Prosedur Yang Membentuk Sistem Akuntansi Pembelian 11

2.1.8. Flowchart Sistem Akuntansi Pembelian ......................................... 13
2.1.9. Pengendalian Intern Sistem Akuntansi Pembelian ......................... 15

2.2 Sistem Utang .......................................................................................... 19

2.2 1. Sistem Retur Pembelian .................................................................. 19
2.2 2. Prosedur Pencatatan Utang ............................................................. 28

2.2 3. Distribusi Pembelian ....................................................................... 34
2.2 4. Metode Distribusi Pembelian .......................................................... 34

BAB III PENUTUP .............................................................................................. 46
3.1 Kesimpulan ............................................................................................. 46

3.2 Saran ....................................................................................................... 47

DAFTAR PUSTAKA ........................................................................................... 48

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