Materi 3
Materi 3
UNIVERSITAS MUHAMMADIYAH
PONOROGO
TAHUN 2019
HALAMAN SAMPUL...................................................................................................1
KATA PENGANTAR....................................................................................................2
DAFTAR ISI...................................................................................................................3
BAB 1 PENDAHULUAN..............................................................................................4
1.1 Latar Belakang.................................................................................................4
1.2 Rumusan Masalah...........................................................................................4
BAB 2 PEMBAHASAN.................................................................................................5
2.1 Retur Pembelian..............................................................................................5
2.2 Prosedur Pencatatan Utang..............................................................................11
2.3 Distribusi Pembelian.......................................................................................14
2.4 Implementasi Pencatatan Utang Pada Perusahaan..........................................20
BAB 3 PENUTUP..........................................................................................................31
3.1 Kesimpulan......................................................................................................31
3.2 Saran................................................................................................................32
DAFTAR PUSTAKA.....................................................................................................33