Page 5 - MODUL LEVEL DASAR AKUNTANSI KEUANGAN

D. Akuntansi Untuk Akrual dan Biaya Dibayar Di Muka.................................................. 83
E. Mencatat Jurnal Penyesuaian…………………………………………………………. 87
F. Ringkasan dari Proses Penyesuaian………………………………………………….. 91
G. Neraca Saldo Yang Disesuaikan…………………………………………………….. 93
H. Neraca Saldo Setelah Penyesuaian Pada Kertas Kerja………………………………… 94
Latihan Soal.......................................................................................................................... 95
Referensi................................................................................................................................ 100
BAB 5 Melengkapi Siklus Akuntansi Dan Penyusunan Laporan Keuangan.................................... 101
Pendahuluan.......................................................................................................................... 101
Tujuan Pembelajaran............................................................................................................. 101
A. Arus Informasi Akuntansi............................................................................................. 102
B. Laporan Keuangan dan Kerangka Peraturan untuk Laporan Keuangan Perusahaan.... 102
C. Menyiapkan Laporan Keuangan.................................................................................... 112
D. Jurnal Penutup………………………………………………………………………… 115
E. Siklus Akuntansi………………………………………………………………………. 118
F. Ilustrasi Siklus Akuntansi……………………………………………………………… 121
G. Laporan Arus Kas…………………………………………………………………….. 125
H. Format Laporan Arus Kas…………………………………………………………….. 129
I. Mempersiapkan Laporan Arus Kas…………………………………………………… 133
Latihan Soal........................................................................................................................... 140
Referensi................................................................................................................................. 144
DOKUMEN
BAB 6 Penyajian Laporan Keuangan: Laporan Laba Rugi dan Penghasilan Komprehensif
Lain........................................................................................................................................ 145
Pendahuluan............................................................................................................................ 145
Tujuan Pembelajaran.............................................................................................................. 146
A. Format Laporan Laba Rugi dan Penghasilan Komprehensif Lain................................... 146
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B. Pelaporan Dalam Laporan Laba Rugi dan Penghasilan Komprehensif Lain................... 149
C. Operasi yang Dihentikan................................................................................................ 149
D. Isu-isu Pelaporan Lain................................................................................................... 152
Latihan Soal........................................................................................................................... 153
Referensi................................................................................................................................ 157
BAB 7 Aset Keuangan: Kas dan Piutang........................................................................................... 158
Pendahuluan........................................................................................................................... 158
Tujuan Pembelajaran.............................................................................................................. 158
A. Pelaporan Kas................................................................................................................... 159
B. Ringkasan dari Item Terkait Kas................................................................................... 159
C. Pengakuan Piutang......................................................................................................... 160
D. Pinjaman yang Dijamin dan Anjak Piutang…………………………………………… 161
E. Wesel Tagih.................................................................................................................... 162
F. Penurunan Nilai Piutang................................................................................................. 164
Latihan Soal........................................................................................................................... 170
Referensi................................................................................................................................ 174
BAB 8 Persediaan............................................................................................................................... 175
Pendahuluan............................................................................................................................ 175
Tujuan Pembelajaran.............................................................................................................. 175
A. Physical Goods................................................................................................................... 175
B. Termasuk Dalam Persediaan.............................................................................................. 176
C. Pengakuan……………………………………………………………………………….. 177
D. Asumsi Arus Biaya………………………………………………………………………. 178
E. Lower of Cost Or Net Ralizable Value………………………………………………....... 181
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