Monica Hapsari Pambayun / K7715032

LESSON IMPLEMENTATION PLAN (RPP)

School : SMK KRISTEN 1 SURAKARTA

Subjects : Basic Accounting
Class / Semester : XI / Gasal
School year : 2018/2019
Time Allocation : 1 x 15 minutes

A. Core Competence (KI)

KI.3 Understand, apply, analyze, and evaluate on factual
knowledge, conceptual, operational base, and metacognitive
accordance with the field and scope of the Banking and Finance
Mikropada technical level, specific, detailed, and complex, with
regard to science, technology, art, culture, and the humanities in
the context of developing self potential as part of family, school,
the world of work, citizens of national, regional and international
communities
KI.4 Carry out specific tasks using tools, information, and work
procedures that are commonly done and solve problems in
accordance with the field of Banking and Microfinance.
Showing performance under guidance with measurable quality
and quantity in accordance with work competency standards.

Demonstrate the skills of reasoning, processing, and presenting

effectively, creatively, productively, critically, independently,
collaboratively, communicatively, and solutions in the abstract
domain related to the development of what he has learned in
school, and being able to carry out specific tasks under direct
 supervision.

Demonstrate the skills of perception, readiness, imitation,

familiarization, advanced movement, making natural motion in
the concrete realm related to the development of what he learned
in school, and being able to carry out specific tasks under direct
supervision

B. Basic Competence (KD)

3.1 Understand the definition, purpose, role of accounting and those who
need information accounting
4.1 Group those who need accounting information according to their roles

C. Indicator of Achievement of Competence (GPA)

3.1.1 Explain the definition, purpose, and role of accounting and those
who need accounting information
4.1.1 Group those who need accounting information according to their
roles

D. Learning objectives
After conducting observation , discussion, and question and answer
activities, students are expected to be able to:

1. Explain the definition, purpose, and role of accounting and those

who need accounting information
2. Group those who need accounting information according to their
roles
E. Learning Materials (In Books)

- Understanding, Objectives and Roles of accounting and those who

need accounting information
- Describe the types of accounting professions (fields of accounting
specialization, the importance of professional ethics)

F. Approaches, Models and Methods

1. Thinking approach : Sientific
2. Learning Method : Lectures, discussions, assignments
3. Learning Mode : Problem Based Learning

G. Learning Activities

Learning steps
Time
1. Preliminary
1. Orientation
a. The teacher greeted me
b. The teacher starts learning with prayer
c. The teacher attends students

2. Motivation
Provide motivation to maximize student learning desires.

3. Apperception 3
The teacher gives questions and answers about the material minutes

4. Delivering Learning Objectives

The teacher conveys the learning objectives.

2. Core activities

1. Observe The teacher gives the opportunity for

students to observe the understanding,
purpose, and role of accounting and those
who need accounting information .

3. Ask The teacher gives students to discuss the

notions, goals, and roles of accounting and
those who need accounting information
10
minutes
5. Associate Describe information about the definition,
purpose, and role of accounting and those
who need accounting information .

7. Communicate Give opinions, input, question and answer

during the discussion process.
Present the results of the discussion.

3. Cover
1. The teacher reflects whether accounting learning is fun for students
2. Students together with the teacher make conclusions
2
3. The teacher delivers the next meeting
minutes
4. The teacher gives a message for learning / literacy at home
5. The teacher closes the lesson with greetings
H. Learning Outcomes Assessment (PHB)
1. Assessment Techniques
a. Observation of discussion activities (attached)
b. Results of group presentations (Attached)
c. The work of individuals creates source documents and
supporting documents
2. Assessment Instrument (Enclosed)
 I. Media, Tools, Materials and Learning Resources
1. Learning tools and media :
Stationery, calculators, LCD, drawing of accounting processes and
accounting users .
2. Learning Resources :
a. - Basic Accounting Package Book , Prosperous things 4-30
b. - Basic Accounting Module , pp. 21-32
c. - Accounting IA, Erlangga, pp. 31-57

Surakarta, December 2018

Practitioner, Lecturer,

(Renata Zoraifi, SE, Ak. M.Sc) Monica

NIP 19761122003122001
 APPENDIX I

1. Understanding , Purpose and role of accounting and those

who need accounting information
a. Understanding
Accounting is the art of recording, classifying, precise
summarizing and expressed in units of currency, transactions and
events that are at least financial in nature and interpretations and
results (AICPA). And in another sense accounting is the process
of identifying or recognizing, measuring, reporting economic
information to allow for clear and decisive judgments and
decisions for those who use the information (AAA).
b. Aim
 Develop a good work plan for the implementation of the
next phase of activities.
 Control, based on the plan and implementation of a good
accounting system, can be controlled or assessed as a
company.
 Accountability, after recording all transactions and events,
at the end of the period financial statements are prepared to
be submitted to the owner or other external parties to get an
assessment.
c. The role of accounting
d. Parties who need accounting information
 Internal parties, namely: Managers or leaders, namely
people who are responsible for company activities.
 External parties, namely:
 Company Owner / Investor
  Prospective Investor
 Creditors / Prospective Creditors, namely:
financial institutions such as Banks and non-bank
financial institutions such as suppliers / suppliers
who make credit sales to companies
 Government: the government needs
accounting information for tax calculation.
 Employee
2. Types of accounting specializations
- Financial accounting: accounting whose main purpose is
to process financial data into financial statements to be
informed especially to parties outside the company.
- Management accounting: an accounting field that aims
to provide information for company management to
support daily operations and to make plans and policies
for the future.
- Auditing accounting (Auditor): accounting field that
deals with the independent examination of accounting
records and supporting financial statements of companies
and provides opinions on the feasibility and reliability of
these financial statements.
- Cost accounting: an accounting field whose main
purpose is to prepare the data needed for the
determination and control of costs
- Tax accounting: an accounting field whose main
purpose is to prepare the reports needed for taxation.
- Budget accounting: the field of accounting whose main
purpose is to prepare a financial plan for a certain period
in the future and compare the results of operations with a
predetermined plan.
 - Government accounting: accounting that specializes in
recording and reporting financial data that occurs in
government agencies.
- Accounting system: accounting that specializes in
setting procedures and controlling financial data so that
the accounting recording process can run quickly,
effectively and efficiently.
1. Professional in Accounting
1. Public Accountants
2. Internal Accountants
3. Government Accountants
4. Educational Accountant
 APPENDIX II

Assessment of Discussion Activities

Instruments and Attitude Assessment Rubrics

Fina

Stud l

ent / Communica Cooperati Valu

Creative Critical
N Gro tive on e

o. up (Mo

Nam de)

e 1 2 3 4 1 2 3 4 1 2 3 4
1 2 3 4

1.

2.

3.

4.

Information:
A = if four indicators are visible .
B = if three indicators are seen .
C = if two indicators are visible
D = if one indicator is seen

Attitude Assessment Indicator:

Communicative
a. Communicate effectively and efficiently
b. Deliver the message well
c. Use of language that is socially acceptable and adequate
d. Communicate that does not offend others

Cooperation
a. Help other friends who have difficulty
b. Contribute to thought
c. Invite other friends to do tasks together
d. Sharing together in handling problems

Creative
a. Have high curiosity
b. Looking forward and full of imagination
c. Able to produce new ideas
d. Able to find problems and be able to solve them.

Critical
a. Ask and answer questions
b. Look for ways that can be used to solve problems
c. Try to get as much information as possible from other
sources
d. Open thinking, which is speaking concretely.
Attitude value category:
 Very good : if you get a final score of 4
Well : if you get the final score 3
Enough : if you get the final score 2
Less : if you get a final score of 1

Presentation Assessment Rubric

Value
No. Work method
1 2 3 4
1. Preparation :
a. Prepare writing
b. Prepare adjustment worksheets, question sheets
and supporting evidence (memorial evidence)
Optimum Value
2. Implementation:
1. Understand understanding, purpose,
role accounting and parties in need information
accounting
2. Understanding types profession
accounting (fields) specialization accounting,
importance ethics profession)
Optimum Value
3. Closing:
Presenting the results of student group discussion
work on understanding, goals, roles and parties
who need accounting information.
 APPENDIX III

2. Knowledge and skills assessment

a. Grids and Questions
Basic Problem Type of
Indicator Question
competencies Indicator Problem
3.1 33.1.1 3.1.1 Description 1. Explain the
Understand Explain the Able to explain the meaning of
understandin definition, meaning, purpose Accounting
g, purpose, purpose, and role of by using
role role of accounting and your own
accounting accounting those who need language
and parties and those accounting 2. Write down
in need who need information the role of
informas i information accounting
accounting 3.2.1 in the
3.1.2 Able to classify business
3.2 Grouping the accounting world /
Understandi professions profession company
ng types accounting (accounting fields, 3. Write down
profession (fields) the importance of the goals of
accounting specializati professional accounting
(fields) on ethics) in the
specializatio accounting, business
n importance world
accounting, ethics 4. Write down
importance profession) the fields of
ethics accounting
profession) specializatio
n!
5. Explain
each
profession
 in
accounting!

ANSWER KEY :

Knowledge:

1. Explain the meaning of Accounting by using your own language

.

The process of identifying or recognizing, measuring, reporting

economic information to allow for clear and decisive judgment and
decision making for those who use the information .

2. Write down the role of accounting in the business world /

company

- Manager , A company manager requires accounting

information for the preparation of company plans, evaluates
the progress achieved by the company, and takes corrective
actions as needed
- Investors , investors really need accounting data for an
organization to analyze the development of the organization
concerned. Investors have invested in a business, with the
aim of getting results. So, investors must analyze the
company's financial statements that will be chosen for
injection of funds from investors.

3. Write down the goals of accounting in the business world

 - Develop a good work plan for the implementation of the
next phase of activities.
- Control, based on the plan and implementation of a good
accounting system, can be controlled or assessed as a
company.
- Accountability, after recording all transactions and events,
at the end of the period a financial report is prepared to be
submitted to the owner or other external parties to obtain an
assessment
4. Write down the fields of accounting specialization!

- Financial accounting: accounting whose main purpose is to

process financial data into financial statements to be
informed especially to parties outside the company.
- Management accounting: an accounting field that aims to
provide information for company management to support
daily operations and to make plans and policies for the future.
- Auditing accounting (Auditor): accounting field that deals
with the independent examination of accounting records and
supporting financial statements of companies and provides
opinions on the feasibility and reliability of these financial
statements.
- Cost accounting: an accounting field whose main purpose is
to prepare data needed for the determination and control of
costs
- Tax accounting: an accounting field whose main purpose is
to prepare the reports needed for taxation.
- Budget accounting: the field of accounting whose main
purpose is to prepare a financial plan for a certain period in
the future and compare the results of operations with a
predetermined plan.
 - Government accounting: accounting that specializes in
recording and reporting financial data that occurs in
government agencies.
- Accounting system: accounting that specializes in setting
procedures and controlling financial data so that the
accounting recording process can run quickly, effectively and
efficiently.

5. Explain each profession in accounting!

1. Public Accountants
2. Internal Accountants
3. Government Accountants
4. Educational Accountant