AKUNTANSIKEUANGAN

MENENGAH1

(KAS&REKONSILIASIBANK)

NurFaridaAriyanti

INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

2
AKUNTANSI KEUANGAN MENENGAH I
Tahun Akademik 2009/2010



KAS
&
REKONSILIASI BANK


MODUL 6
( PERTEMUAN KE-6 )







DOSEN :
Nur Farida Ariyanti, SE. MM



Fakultas Ekonomi
Universitas Mercu Buana
Jakarta

INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

3



INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

4



INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

5


INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

6



INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

7



INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

8



INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

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INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

10








INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

11










INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

12









INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

13






INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

14





INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

15





INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

16






INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

17







INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

18






INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

19








INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

20







INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

21







INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

22




INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

23







INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

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INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

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INTERMEDIATE ACCOUNTING Universitas Mercu Buana
Nur Farida Ariyanti, SE.MM ari_yantie@yahoo.com

26
DAFTAR PUSTAKA

Kieso, Donald E, and J erry J . Weygandt, Intermediate Accounting, J phn Wiley & sons,
New York, Ttwenty Edition, 2007.
Ikatan Akuntan Indonesia, Prinsip Akuntansi Indonesia, J akarta 1984
Kerrenbrock, Wilbert E. and Harry Simon, Intermediate Accounting, Comprehensive
volume, South-Western Publishing Company, Cincinnati, Ohio, Third Edition,
1958
FASB, Accounting Standards, Current Tax, as of June, 1983, McGrraw Hill, 1983
__________, Accounting Standards, Original Pronouncements, as of J une, 1985,
McGrraw Hill, 1985
Finney, H.A and Herbert E. Miller, Principles of Accounting-Intermediate, Prentice-Hall,
Inc. Englewood Cliffs, N.J , Modern Asia Edition, Fifth Edition, 1961
Smith, J ay M and K. Fred Skousen, Intermediate accounting, Comprehensive volume,
South Western PubliShing C