Page 6 - Sistem Akuntansi
P. 6
1. Konsep Akuntansi ..................................................................... 27
2. Konvensi Akuntansi .................................................................. 34
Kesimpulan ....................................................................................... 37
Latihan .............................................................................................. 38
4 Mencatat Transaksi Bisnis ..................................................... 39
Standar Kompetensi .......................................................................... 39
Kompetensi Dasar............................................................................. 39
Prosedur Akuntansi ........................................................................... 40
Voucher ............................................................................................ 43
Jurnal ................................................................................................ 44
1. Bukti-Bukti Transaksi ............................................................... 44
2. Buku Besar ................................................................................ 45
3. Entri Jurnal ................................................................................ 46
4. Keuntungan Menggunakan Jurnal ............................................. 47
5. Unsur Penting Jurnal ................................................................. 48
Pertimbangan Penting Untuk Mencatat Transaksi Bisnis ................. 52
Kesimpulan ....................................................................................... 57
Latihan .............................................................................................. 57
5 Buku-Buku Harian Perusahaan ............................................ 58
Standar Kompetensi .......................................................................... 58
Kompetensi Dasar............................................................................. 58
Buku Kas .......................................................................................... 60
1. Buku Kas Kolom Tunggal......................................................... 61
2. Buku Kas Kolom Ganda ........................................................... 62
3. Buku Kas Tiga Kolom .............................................................. 63
4. Buku Kas Kecil ......................................................................... 66
Buku Pembelian (Faktur) .................................................................. 69
Pencatatan ......................................................................................... 70
Buku Penjualan ................................................................................. 70
Buku Retur Pembelian ...................................................................... 71
Buku Retur Penjualan ....................................................................... 71
Buku Tagihan Piutang ...................................................................... 72
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