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D. Buku Kas dan Buku Kas Kecil.......................................................... 82
E. Gaji .................................................................................................. 83
F. Jurnal ............................................................................................... 84
G. Buku Besar dan Buku Besar Nominal .............................................. 84
H. Postingan Jurnal ke Rekening ......................................................... 85
I. Neraca ............................................................................................. 90
LATIHAN SOAL ........................................................................................ 92
BAB 4 ...................................................................................................... 97
PROSES PENYESUAIAN, AKRUAL DAN BIAYA DIBAYAR DIMUKA . 97
Tujuan Pembelajaran ............................................................................... 97
Pendahuluan ............................................................................................ 97
A. Menyeimbangkan Buku Besar ......................................................... 98
B. Sifat dan Proses Penyesuaian ......................................................... 98
C. Prinsip Dibalik Akrual dan Biaya Dibayar Dimuka ............................ 99
DOKUMEN
D. Akuntansi Untuk Akrual dan Biaya Dibayar Dimuka ...................... 102
E. Mencatat Jurnal Penyesuaian ........................................................ 106
F. Ringkasan dari Proses Penyesuaian ............................................. 111
IAI
G. Neraca Saldo Yang Disesuaikan ................................................... 112
H. Neraca Saldo Setelah Penyesuaian Pada Kertas Kerja ................ 113
LATIHAN SOAL ...................................................................................... 115
BAB 5 .................................................................................................... 121
MELENGKAPI SIKLUS AKUNTANSI DAN PENYUSUNAN LAPORAN
KEUANGAN ........................................................................................... 121
Tujuan Pembelajaran ............................................................................. 121
Pendahuluan .......................................................................................... 121
A. Arus Informasi Akuntansi ............................................................... 122
B. Laporan Keuangan dan Kerangka Peraturan untuk Laporan
Keuangan Perusahaan .................................................................. 122
C. Menyiapkan Laporan Keuangan .................................................... 134
D. Jurnal Penutup ............................................................................... 136
E. Siklus Akuntansi ............................................................................. 142
F. Ilustrasi Siklus Akuntansi ............................................................... 146
G. Laporan Arus Kas .......................................................................... 151
H. Format Laporan Arus Kas .............................................................. 155
Ikatan Akuntan Indonesia | vi
