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Daftar Isi
TINJAUAN MATA KULIAH ........................................................... vii

MODUL 1: RUANG LINGKUP AKUNTANSI 1.1


Kegiatan Belajar 1:
Konsep Dasar dan Persamaan Akuntansi ........................................... 1.6
Latihan …………………………………………............................... 1.30
Tes Formatif 1 ……………………………..…….............................. 1.31

Kegiatan Belajar 2:
Transaksi dan Jurnal Umum ............................................................... 1.34
Latihan …………………………………………............................... 1.40
Tes Formatif 2 ……………………………..…….............................. 1.42

KUNCI JAWABAN TES FORMATIF ............................................. 1.44


DAFTAR PUSTAKA ........................................................................ 1.45

MODUL 2: BUKU BESAR DAN BUKU BESAR PEMBANTU


AKTIVA LANCAR 2.1
Kegiatan Belajar 1:
Buku Besar Kas dan Bank .................................................................. 2.4
Latihan …………………………………………............................... 2.15
Rangkuman ......................................................................................... 2.19

Kegiatan Belajar 2:
Piutang dan Biaya Dibayar Dimuka ................................................... 2.20
Latihan …………………………………………............................... 2.31
Rangkuman ......................................................................................... 2.32

DAFTAR PUSTAKA ........................................................................ 2.33

MODUL 3: BUKU BESAR DAN BUKU BESAR PEMBANTU


ASSET TETAP 3.1
Kegiatan Belajar 1:
Asset Tetap Berwujud, Harga Perolehan, dan Penyusutan ................ 3.4
Latihan …………………………………………............................... 3.16
Rangkuman ......................................................................................... 3.18
Tes Formatif 1 .................................................................................... 3.18
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Kegiatan Belajar 2:
Asset Tetap Tidak Berwujud .............................................................. 3.19
Latihan …………………………………………............................... 3.22
Rangkuman ......................................................................................... 3.23

DAFTAR PUSTAKA ........................................................................ 3.24

MODUL 4: BUKU BESAR DAN BUKU BESAR PEMBANTU


KEWAJIBAN DAN BEBAN 4.1
Kegiatan Belajar 1:
Buku Besar dan Buku Besar Pembantu Kewajiban Jangka Pendek .. 4.4
Latihan …………………………………………............................... 4.7
Rangkuman ........................................................................................ 4.9
Tes Formatif 1 .................................................................................... 4.9

Kegiatan Belajar 2:
Buku Besar dan Buku Besar Pembantu Kewajiban Jangka Panjang 4.10
Latihan …………………………………………............................... 4.12
Rangkuman ......................................................................................... 4.13
Tes Formatif 2 .................................................................................... 4.13

Kegiatan Belajar 3:
Buku Besar dan Buku Besar Pembantu Beban dan Pendapatan ........ 4.14
Latihan …………………………………………............................... 4.18
Rangkuman ......................................................................................... 4.19
Tes Formatif 3 .................................................................................... 4.19

DAFTAR PUSTAKA ........................................................................ 4.21

MODUL 5: KERTAS KERJA 5.1


Kegiatan Belajar 1:
Buku Besar dan Neraca Saldo ............................................................ 5.4
Latihan …………………………………………............................... 5.15
Rangkuman ......................................................................................... 5.17
Tes Formatif 1 .................................................................................... 5.18

Kegiatan Belajar 2:
Kertas Kerja ........................................................................................ 5.20
Latihan …………………………………………............................... 5.27
Rangkuman ......................................................................................... 5.29
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Kegiatan Belajar 3:
Laporan Keuangan ............................................................................. 5.30
Latihan …………………………………………............................... 5.39
Rangkuman ......................................................................................... 5.40

DAFTAR PUSTAKA ........................................................................ 5.41

MODUL 6: LAPORAN KEUANGAN 6.1


Kegiatan Belajar 1:
Jurnal Penutup dan Jurnal Balik ......................................................... 6.3

Kegiatan Belajar 2:
Laporan Keuangan Akhir Periode ..................................................... 6.11
Latihan …………………………………………............................... 6.11

KUNCI JAWABAN TES FORMATIF ............................................. 6.18


DAFTAR PUSTAKA ........................................................................ 6.19

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