iii

Daftar Isi

TINJAUAN MATA KULIAH ........................................................... ix

MODUL 1: KAS, REKONSILIASI BANK, DAN LAPORAN

ARUS KAS 1.1
Kegiatan Belajar 1:
Kas dan Kas Kecil .............................................................................. 1.3
Latihan …………………………………………............................... 1.15
Rangkuman …………………………………..................................... 1.16
Tes Formatif 1 ……………………………..…….............................. 1.16

Kegiatan Belajar 2:
Rekonsiliasi Bank ............................................................................... 1.21
Latihan …………………………………………............................... 1.32
Rangkuman ………………………………….................................... 1.34
Tes Formatif 2 ……………………………..…….............................. 1.35

Kegiatan Belajar 3:
Laporan Arus Kas ............................................................................... 1.39
Latihan …………………………………………............................... 1.49
Rangkuman ………………………………….................................... 1.51
Tes Formatif 3 ……………………………..…….............................. 1.51

KUNCI JAWABAN TES FORMATIF ............................................. 1.56

DAFTAR PUSTAKA ........................................................................ 1.62

MODUL 2: PIUTANG 2.1

Kegiatan Belajar 1:
Piutang Usaha ..................................................................................... 2.3
Latihan …………………………………………............................... 2.21
Rangkuman …………………………………..................................... 2.24
Tes Formatif 1 ……………………………..…….............................. 2.25
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Kegiatan Belajar 2:
Wesel Tagih/Piutang Wesel ............................................................... 2.30
Latihan …………………………………………............................... 2.39
Rangkuman ………………………………….................................... 2.42
Tes Formatif 2 ……………………………..…….............................. 2.43

KUNCI JAWABAN TES FORMATIF ............................................. 2.48

DAFTAR PUSTAKA ........................................................................ 2.53

MODUL 3: PERSEDIAAN 3.1

Kegiatan Belajar 1:
Pengertian Persediaan dan Sistem Pencatatan Persediaan ................. 3.3
Latihan …………………………………………............................... 3.15
Rangkuman …………………………………..................................... 3.16
Tes Formatif 1 ……………………………..…….............................. 3.17

Kegiatan Belajar 2:
Metode Penilaian Persediaan .............................................................. 3.22
Latihan …………………………………………............................... 3.41
Rangkuman …………………….…………….................................... 3.45
Tes Formatif 2 ……………………………..…….............................. 3.46

KUNCI JAWABAN TES FORMATIF ............................................. 3.53

DAFTAR PUSTAKA ........................................................................ 3.59

MODUL 4: INVESTASI 4.1

Kegiatan Belajar 1:
Investasi Jangka Pendek ..................................................................... 4.3
Latihan …………………………………………............................... 4.12
Rangkuman ………………………………….................................... 4.14
Tes Formatif 1 ……………………………..…….............................. 4.15
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Kegiatan Belajar 2:
Investasi Jangka Panjang .................................................................... 4.21
Latihan …………………………………………............................... 4.41
Rangkuman ………………………………….................................... 4.44
Tes Formatif 2 ……………………………..…….............................. 4.45

KUNCI JAWABAN TES FORMATIF ............................................. 4.51

DAFTAR PUSTAKA ........................................................................ 4.60

MODUL 5: AKTIVA TETAP 5.1

Kegiatan Belajar 1:
Pengertian Aktiva Tetap, Cara Perolehan dan Penilaian Aktiva
Tetap ................................................................................................... 5.3
Latihan …………………………………………............................... 5.12
Rangkuman ………………………………….................................... 5.14
Tes Formatif 1 ……………………………..…….............................. 5.15

Kegiatan Belajar 2:
Penyusutan Aktiva Tetap dan Penghapusan Aktiva Tetap ................ 5.19
Latihan …………………………………………............................... 5.35
Rangkuman ………………………………….................................... 5.37
Tes Formatif 2 ……………………………..…….............................. 5.38

KUNCI JAWABAN TES FORMATIF ............................................. 5.43

DAFTAR PUSTAKA ........................................................................ 5.49

MODUL 6: AKTIVA TIDAK BERWUJUD 6.1

Kegiatan Belajar 1:
Aktiva tidak Berwujud yang dapat Dipertukarkan ............................. 6.3
Latihan …………………………………………............................... 6.21
Rangkuman ………………………………….................................... 6.23
Tes Formatif 1 ……………………………..…….............................. 6.23
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Kegiatan Belajar 2:
Aktiva Tidak Berwujud yang Tidak Dapat Dipertukarkan ................ 6.27
Latihan …………………………………………............................... 6.39
Rangkuman …………………………………..................................... 6.40
Tes Formatif 2 ……………………………..…….............................. 6.42

KUNCI JAWABAN TES FORMATIF ............................................. 6.46

DAFTAR PUSTAKA ........................................................................ 6.49

MODUL 7: KEWAJIBAN 7.1

Kegiatan Belajar 1:
Kewajiban Lancar ............................................................................... 7.3
Latihan …………………………………………............................... 7.17
Rangkuman ………………………………….................................... 7.18
Tes Formatif 1 ……………………………..…….............................. 7.19

Kegiatan Belajar 2:
Kewajiban Jangka Panjang ................................................................. 7.24
Latihan …………………………………………............................... 7.37
Rangkuman ………………………………….................................... 7.39
Tes Formatif 2 ……………………………..…….............................. 7.40

KUNCI JAWABAN TES FORMATIF ............................................. 7.44

DAFTAR PUSTAKA ........................................................................ 7.50

MODUL 8: EKUITAS 8.1

Kegiatan Belajar 1:
Modal Saham ...................................................................................... 8.3
Latihan …………………………………………............................... 8.21
Rangkuman …………………………………..................................... 8.23
Tes Formatif 1 ……………………………..…….............................. 8.24
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Kegiatan Belajar 2:
Saldo Laba .......................................................................................... 8.29
Latihan …………………………………………............................... 8.45
Rangkuman ………………………………….................................... 8.47
Tes Formatif 2 ……………………………..…….............................. 8.48

KUNCI JAWABAN TES FORMATIF ............................................. 8.53

DAFTAR PUSTAKA ........................................................................ 8.59

MODUL 9: PERUBAHAN AKUNTANSI DAN KOREKSI

KESALAHAN 9.1
Kegiatan Belajar 1:
Perubahan Akuntansi .......................................................................... 9.3
Latihan …………………………………………............................... 9.10
Rangkuman …………………………………..................................... 9.12
Tes Formatif 1 ……………………………..…….............................. 9.12

Kegiatan Belajar 2:
Koreksi Kesalahan .............................................................................. 9.16
Latihan …………………………………………............................... 9.30
Rangkuman ………………………………….................................... 9.32
Tes Formatif 2 ……………………………..…….............................. 9.33

KUNCI JAWABAN TES FORMATIF ............................................. 9.38

DAFTAR PUSTAKA ........................................................................ 9.43