Page 4 - MODUL LEVEL DASAR AKUNTANSI KEUANGAN
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DAFTAR ISI
BAB 1 Pengantar Akuntansi dan Bisnis .......................................................................................... 1
Pendahuluan ........................................................................................................................ 1
Tujuan Pembelajaran............................................................................................................ 1
1. Sifat Bisnis dan Tujuan Informasi Akuntansi………………………………………… 1
A. Pengertian Akuntansi..................................................................................................... 2
B. Tipe Bisnis...................................................................................................................... 2
C. Pihak yang Membutuhkan Informasi Keuangan............................................................ 2
2. Prinsip Akuntansi Yang Berlaku Umum…………………………………………....... 4
A. International Financial Reporting Standard................................................................... 9
B. Standar Akuntansi Keuangan ........................................................................................ 10
3. Karakteristik Kualitataif Informasi Keuangan……………………………………….. 12
4. Laporan Keuangan Utama……………………………………………………………. 16
5. Konsep dan Konvensi Akuntansi…………………………………………………….. 20
6. Pertimbangan Etika………………………………………………………………….. 22
Latihan Soal........................................................................................................................ 25
Referensi…………………………………………………………………………………. 28
BAB 2 Persamaan Akuntansi dan Analisa Transaksi ...................................................................... 29
Pendahuluan.......................................................................................................................... 29
DOKUMEN
Tujuan Pembelajaran............................................................................................................ 29
A. Transaksi Bisnis dan Persamaan Akuntansi.................................................................. 29
B. Menggunakan Akun Untuk Mencatat Transaksi.......................................................... 35
C. Sistem Akuntansi Double Entry……………………………………………………………. 37
D. Laporan Posisi Keuangan……………………………………………………………. 39
IAI
E. Menyiapkan Laporan Posisi Keuangan……………………………………………… 45
F. Laporan Laba Rugi dan Penghasilan Komprehensif Lain………………………….. 43
Latihan Soal......................................................................................................................... 56
Referensi............................................................................................................................. 60
BAB 3 Pencatatan Transaksi Keuangan.............................................................................................. 61
Pendahuluan.......................................................................................................................... 61
Tujuan Pembelajaran............................................................................................................ 61
A. Dokumen Sumber Untuk Mencatat Transaksi Keuangan............................................... 62
B. Buku Jurnal.................................................................................................................... 63
C. Buku Pencatatan Penjualan dan Pembelian Harian....................................................... 63
D. Buku Kas dan Buku Kas Kecil……………………………………………………….. 64
E. Gaji…………………………………………………………………………………… 65
F. Jurnal…………………………………………………………………………………. 65
G. Buku Besar dan Buku Besar Nominal………………………………………………… 66
H. Postingan Jurnal ke Rekening…………………………………………………………. 67
I. Neraca………………………………………………………………………………… 72
Latihan Soal....................................................................................................................... 74
Referensi.............................................................................................................................. 77
BAB 4 Proses Penyesuaian, Akrual, Dan Biaya Dibayar Di Muka.................................................. 78
Pendahuluan.......................................................................................................................... 78
Tujuan Pembelajaran............................................................................................................ 78
A. Menyeimbangkan Buku Besar....................................................................................... 80
B. Sifat dan Proses Penyesuaian........................................................................................ 80
C. Prinsip Dibalik Akrual dan Biaya Dibayar Di Muka………………………………… 81
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