RANCANGAN ISI BUKU 1

COVER ..................................................................................................... i
HALAMAN HAK CIPTA............................................................................ ii
KATA PENGANTAR ................................................................................ iii
PRAKATA ............................................................................................... iv
PETUNJUK PENGGUNAAN BUKU ......................................................... v
DIAGRAM PENCAPAIAN KOMPETENSI ............................................... vi
DAFTAR ISI ............................................................................................. vii
DAFTAR GAMBAR DAN TABEL ............................................................. viii
PENDAHULUAN ..................................................................................... ix
BAB I PROSES BISNIS DI BIDANG AKUNTANSI ................................... 1
A. Proses Bisnis ................................................................................ 1
B. Tahapan Akuntansi Perusahaan Jasa ........................................ 6
C. Tahapan Akuntansi Perusahaan Dagang ................................... 23
D. Tahapan Akuntansi Perusahaan Manufaktur ............................ 39
Ringkasan ..................................................................................... 43
Refleksi .......................................................................................... 45
Uji Kompetensi ............................................................................. 46
Uji Praktek Kompetensi ............................................................... 54
Pengayaan .................................................................................... 57

BAB II PELUANG KERJA LULUSAN AKUNTANSI ................................. 59

A. Peluang Kerja Lulusan SMK ........................................................ 62
B. Peluang Kerja bila melanjutkan ................................................... 74

C. Persyaratan yang perlu dimilki .................................................... 78

D. Upah minimum Propinsi .............................................................. 79
 Ringkasan ..................................................................................... 81
Refleksi ......................................................................................... 81
Uji Kompetensi ............................................................................. 82
Uji Praktek Kompetensi ................................................................ 82
Pengayaan .................................................................................... 83

BAB III SEJARAH AKUNTANSI DAN TANTANGAN MASA KINI ........... 86

A. Sejarah Akuntansi ........................................................................ 87
B. Akuntansi pada masa kini ........................................................... 90
C. Perbedaan Sistem Manual dan Sistem Komputer ..................... 92
Ringkasan ...................................................................................... 94
Refleksi .......................................................................................... 94
Uji Kompetensi ............................................................................. 95
Uji Praktek Kompetensi ............................................................... 95
Pengayaan .................................................................................... 96
BAB IV PEDOMAN KERJA AKUNTANSI ................................................
A. Pengertian Etika ......................................................................... 100
B. Etika Profesi akuntansi ............................................................... 102
C. Kode Etik Profesi Akuntansi ...................................................... 113
Ringkasan ..................................................................................... 116
Refleksi ......................................................................................... 117
Uji Kompetensi ............................................................................. 117
Uji Praktek Kompetensi ............................................................... 118
Pengayaan ................................................................................... 119
BAB V KESEHATAN DAN KESELAMATAN KERJA DAN LINGKUNGAN
A. Budaya Kerja 5S/5R ...................................................................... 123
B. Penerapan Budaya Kerja pada Tehnisi Akuntansi ..................... 125
 C. Kesehatan dan Keselamatan Kerja ............................................. 126
D. P3K ................................................................................................ 131
Ringkasan....................................................................................... 133
Refleksi .......................................................................................... 134
Uji Kompetensi............................................................................... 134
Uji Praktek Kompetensi................................................................. 137
Pengayaan .................................................................................... 138
BAB VI PRINSIP DAN KONSEP DASAR AKUNTANSI ............................ 141
A. Pengertian Akuntansi ................................................................... 143
B. Tujuan Pencatatan Akuntansi ....................................................... 146
C. Peran Akuntansi ............................................................................. 146
D. Kegiatan Akuntansi ........................................................................ 148
E. Pihak-pihak yang membutuhkan informasi Akuntansi ............... 150
F. Prinsip Akuntansi............................................................................ 151

G. Konsep Dasar Akuntansi ............................................................... 156

Ringkasan ....................................................................................... 157
Refleksi .......................................................................................... 158
Uji Kompetensi .............................................................................. 159
Uji Praktek Kompetensi ................................................................ 162
Pengayaan ..................................................................................... 163
GLOSARIUM ......................................................................................... 164
DAFTAR PUSTAKA ............................................................................... 166
DAFTAR PUSTAKA IMTERNET ............................................................ 167
PROFILE PENULIS ............................................................................... 168
PROFILE PENELAAH ........................................................................... 171
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DAFTAR ISI BUKU 2

COVER ....................................................................................................... i

HALAMAN HAK CIPTA ............................................................................. ii

KATA PENGANTAR .................................................................................. iii

PRAKATA .................................................................................................. iv

PETUNJUK PENGGUNAAN BUKU ........................................................... v

DIAGRAM PENCAPAIAN KOMPETENSI .................................................. vi

DAFTAR ISI ................................................................................................ vii

DAFTAR GAMBAR DAN TABEL ............................................................... viii

BAB I PERSAMAAN DASAR AKUNTANSI ................................................ 1

A. Komponen Persamaan Dasar Akuntansi ...................................... 1

B. Pengaruh Transaksi terhadap Persamaan Dasar Akuntansi........ 3
C. Menyusun Laporan Keuangan......................................................... 7
D. Mencatat Transaksi Kedalam Persamaan Dasar Akuntansi......... 12
Rangkuman....................................................................................... 18
Refleksi............................................................................................. 19
Uji Kompetensi ................................................................................ 21
Uji Praktek Kompetensi .................................................................. 27
 Pengayaan........................................................................................ 28

BAB II DOKUMEN TRANSAKSI BIINIS PERUSAHAAN.............................. 33

A. Jenis Transaksi Bisnis .................................................................... 36

B. Peralatan Menyimpan Dokumen Transaksi.................................... 38
C. Dokumen Transaksi Bisnis ............................................................. 40

Rangkuman....................................................................................... 50

Refleksi............................................................................................. 51
Uji Kompetensi ................................................................................ 53
Uji Praktek Kompetensi .................................................................. 57
Pengayaan ....................................................................................... 58

BAB III MEMPROSES ENTRY JOURNAL ................................................... 62

A. Pengkodean Akunt ...................................................................... 63

B. Mekanisme Pendebetan dan Pengkiriditan ............................... 71
C. Mencatat Dokumentasi Transaksi dalam Journal Umum ......... 73

Rangkuman..................................................................................... 78

Refleksi........................................................................................... 79
Uji Kompetensi .............................................................................. 80
Uji Praktek Kompetensi ............................................................... 85
Pengayaan .................................................................................... 86

BAB IV MEMPROSES BUKU BESAR ......................................................... 87

A. Penggolongan Akunt ...................................................................... 89

B. Posting dari Journal Umum ke Buku Besar .................................. 90
Rangkuman ..................................................................................... 96

Refleksi............................................................................................ 98

Uji Kompetensi .............................................................................. 99

Uji Praktek Kompetensi ............................................................... 100
Pengayaan ..................................................................................... 101

BAB V MENYUSUN LAPORAN KEUANGAN ............................................. 102

A. Journal Penyesuaian ...................................................................... 104

B. Neraca Lajur ................................................................................... 112
C. Menyusun Laporan Keuangan ...................................................... 114
 Rangkuman .................................................................................... 124

Refleksi............................................................................................ 125

Uji Kompetensi .............................................................................. 126

Uji Praktek Kompetensi ............................................................... 127
Pengayaan

GLOSARIUM

DAFTAR PUSTAKA

PROFILE PENULIS

PROFILE PENELAAH