tag:blogger.com,1999:blog-12977444528483938992024-03-05T13:39:56.576-08:00Blognya AkuntansiVania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.comBlogger77125tag:blogger.com,1999:blog-1297744452848393899.post-25870285166148545162014-12-26T18:24:00.003-08:002014-12-26T18:28:53.510-08:00Ekonomi<h2 style="background-color: white; margin: 0px; position: relative;">
<span style="font-weight: normal;"><span style="font-size: small;">(Pilih salah 1 materi yang anda inginkan)</span></span></h2>
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<span style="color: blue; font-size: small;"><a href="http://blognyaakuntansi.blogspot.com/2014/12/ekonomi-kebutuhan-manusia-kelangkaan.html">Kebutuhan Manusia, Kelangkaan, atau Masalah Pokok Ekonomi</a></span></h2>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-56534517576896560452014-12-26T18:21:00.002-08:002014-12-26T18:22:26.571-08:00Ekonomi: Kebutuhan Manusia, Kelangkaan, atau Masalah Pokok Ekonomi<b><span style="color: red;">1. MENDESKRIPSIKAN KEBUTUHAN MANUSIA</span></b><br />
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Kebutuhan merupakan keinginan yang harus dipenuhi manusia dalam mempertahankan kelangsungan hidup. Kebutuhan manusia bersifat tidak terbatas, sementara alat pemuas kebutuhan bersifat terbatas. Dalam usaha memenuhi kebutuhannya, manusia harus mengeluarkan pengorbanan tertentu. Kebutuhan manusia digolongkan sebagai berikut.</div>
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<li>Menurut intensitas kegunaan, kebutuhan terdiri atas kebutuhan primer, kebutuhan sekunder, dan kebutuhan tersier.</li>
<li>Menurut bentuk dan sifat, kebutuhan terdiri atas kebutuhan jasmanu dan rohani.</li>
<li>Menurut waktu pemenuhan, kebutuhan terdiri atas kebutuhan sekarang, kebutuhan masa depan, dan kebutuhan tidak terduga.</li>
<li>Menurut subjek, kebutuhan terdiri atas kebutuhan individu dan kebutuhan kelompok atau kolektif.</li>
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Skala prioritas kebutuhan manusia adalah urutan kebutuhan yang disusun berdasarkan tingkat kepentingan kebutuhan. Dengan menyusun skala prioritas kebutuhan, seseorang dapat memenuhi kebutuhan sesuai dengan tingkat kepentingan.</div>
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<b><span style="color: red;">2. MENDESKRIPSIKAN KELANGKAAN</span></b></div>
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Kelangkaan merupakan kesenjangan antara kebutuhan manusia yang tidak terbatas dan alat pemenuhan kebutuhan yang terbatas. Untuk mengatasi kelangkaan sumber daya ekonomi, manusia perlu bersikap rasional.</div>
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Faktor-faktor penyebab kelangkaan antara lain keadaan geografis, pertumbuhan ekonomi yang lambat, keterbatasan kemmpuan produksi, perbedaan ilmu pengetahuan dan teknologi, serta bencana alam.</div>
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Untuk memnuhi kebutuhan hidup, manusia memerlukan sumber daya ekonomi. Sumber daya ekonomi terdiri atas sumber daya alam, sumber daya manusia, sumber daya modal, dan kewirausahaan.</div>
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<b><span style="color: red;">3. MENDESKRIPSIKAN MASALAH POKOK EKONOMI MODERN</span></b></div>
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Masalah pokok ekonomi modern diperinci dengan pertanyaan berikut.</div>
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<li><i>What</i>, berkaitan dengan jenis dan jumlah barang serta jasa yang akan produksi.</li>
<li><i>How</i>, berkaitan dengan teknik yang digunakan dalam proses produksi.</li>
<li><i>For whom</i>, berkaitan dengan target pasar atas barang dan jasa yang akan diproduksi.</li>
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Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-55703919167240852492014-09-27T17:26:00.001-07:002014-09-27T17:26:21.367-07:00E-Book Ekonomi dan Akuntansi<a href="https://drive.google.com/file/d/0B1LFl0RhSCnNWGJQM3J0bHVCTmM/edit?usp=sharing"><span style="color: red;">Silklus Akuntansi Perusahaan Dagang</span></a><br />
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<a href="https://drive.google.com/file/d/0B1LFl0RhSCnNV0FwUTVHXzRVSTg/edit?usp=sharing"><span style="color: red;">Ekonomi BSE Kelas X</span></a><br />
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<a href="https://drive.google.com/file/d/0B1LFl0RhSCnNck44bXNNMkVJb2c/edit?usp=sharing"><span style="color: red;">Ekonomi BSE Kelas XII</span></a>Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-67531050483141776132014-07-27T11:04:00.001-07:002014-07-27T11:04:12.807-07:00Seputar Jurusan Manajemen<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhC9uc5U0_M0GF7vLSXxzGbjS3DYEgB6ocaEffQUK940miiHN1B8nmGOy0lVDoGL0q3HN4p1l5wAyumIU1ta4hsG9sxGIITr1Dm4Emk0Rxl3mfxl3FIrnkBI9FMJIRyI5-MdOmjwMUsSAY/s1600/unduhan.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhC9uc5U0_M0GF7vLSXxzGbjS3DYEgB6ocaEffQUK940miiHN1B8nmGOy0lVDoGL0q3HN4p1l5wAyumIU1ta4hsG9sxGIITr1Dm4Emk0Rxl3mfxl3FIrnkBI9FMJIRyI5-MdOmjwMUsSAY/s1600/unduhan.jpg" /></a></div>
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<span style="font-family: inherit;"><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Manajemen memiliki arti seni melaksanakan dan mengatur. Tujuan manajemen intinya adalah demi efektifitas dan efisiensi. Jurusan manajemen sangat fleksibel, dan bisa masuk di perusahaan manapun. Karena apapun industri perusahaan itu, semuanya tetap membutuhkan lulusa</span></span><span style="background-color: white; color: #555555; font-family: inherit; line-height: 18.032001495361328px; text-align: justify;">n manajemen</span><br />
<span style="font-family: inherit;"><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Yang dipelajari di </span><a href="http://jurusankuliah.net/" style="-webkit-transition: all 0.5s; background-color: white; border: 0px; color: #0099cc; line-height: 18.032001495361328px; margin: 0px; outline: none; padding: 0px; text-align: justify; text-decoration: none; transition: all 0.5s; vertical-align: baseline;" target="_blank">jurusan</a><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;"> ini mulai dari etika berbicara, sampai materi-materi yg berhubungan dgn akuntansi, ekonomi, sumber daya manusia, pemasaran dll. Jadi dipelajari ilmu-ilmu yang berhubungan dengan siklus hidup perusahaan, karena nanti orang manajemen salah satu fungsinya adalah pengambilan keputusan untuk menentukan arah atau kebijakan perusahaan. </span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Di semester lanjut ada pembagian konsentrasi/keahlian, secara umum biasanya terbagi dalam 4 konsentrasi</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">1. Manajemen keuangan</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">2. Manajemen pemasaran</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">3. Manajemen Sumber Daya Manusia</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Manajemen keuangan membahas tentang perencanaan keuangannya maupun investasi perusahaan. Keahlian manajemen keuangan misalnya ngitung investasi, return of investment perusahaan, dan analisa2 keuangan lain. Jadi salah ya apabila ada yang bilang manajemen itu ga ada itung-itungan. apalagi kalo ambil keahlian manajemen keuangan. Manajemen pemasaran membahas tentang marketing perusahaan. Manajemen SDM nanti misalnya di bagian kepegawaian atau HRD perusahaan. keahlian manajemen SDM misalnya kerjanya ngitung analisis beban kerja, kebutuhan pegawai, rekrutmen dll</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Kalo di SBM ITB, pembagiannya finance, marketing, human resource, operasional, teknologi, entrepreneurship.</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Manajemen ini mempunyai kemiripan dengan Teknik Industri, yakni sama-sama mengatur. Bedanya manajemen sama teknik industri teknik industri mengatur tapi lebih ke teknis, kalo manajemen lebih ke strukturalnya</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Lulusan Manajemen dapat mengisi posisi di bagian: Keuangan, Pemasaran, SDM, Perbankan, Industri, Perusahaan Retail, Jasa, Konsultan dll </span></span><br />
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<span style="font-family: inherit;"><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">(sumber: </span></span><span style="color: #555555;"><span style="line-height: 18.032001495361328px;">http://www.jurusankuliah.net/2013/10/jurusan-manajemen.html)</span></span>Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-23689901081710580372014-07-27T10:55:00.000-07:002014-07-27T10:55:02.418-07:00Seputar Jurusan Ilmu Ekonomi<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhywxAdnDcMOlPgb9fB1MPI-O-x-NO8cuYypF4GSVkEdI9TyWy-JD8KADWqsS6x6R-hKbCka0sNlDaDj5QGNUdSkQ08U17pklhHyWO1se0k5Y__PpfDmNlXvca4aZG2UwBbMEk9GyZ7aY4/s1600/economy1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: inherit;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhywxAdnDcMOlPgb9fB1MPI-O-x-NO8cuYypF4GSVkEdI9TyWy-JD8KADWqsS6x6R-hKbCka0sNlDaDj5QGNUdSkQ08U17pklhHyWO1se0k5Y__PpfDmNlXvca4aZG2UwBbMEk9GyZ7aY4/s1600/economy1.jpg" height="274" width="320" /></span></a></div>
<span style="font-family: inherit;"><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Ilmu ekonomi mempelajari bagaimana masyarakat mengambil keputusan dalam mengalokasilkan sumberdayanya yang terbatas. Yang dipelajari ga hanya uang, tapi juga perilaku atau sebab akibat dari kegiatan ekonomi. Misal tingkat pengangguran, inflasi, dll. Yang paling diperhatikan bahwa ilmu ekonomi memformulakan fenomena ekonomi dalam persamaan matematis sehingga lebih sederhana</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Ilmu ekonomi dalam pengajaran di universitas sendiri dibagi menjadi 2 bagian yaitu: core dan fields. Core atau inti dari ilmu ekonomi ada 3 kelompok, yaitu: (a) ekonomi mikro, (b) ekonomi makro, dan (c) alat kuantitatif, Ekonomi mikro mempelajari pengambilan keputusan pada level mikro, yaitu individu/rumah tangga dan perusahaan. Sedangkan ekonomi makro mempelajari masalah-masalah yang terkait dengan perekonomian secara luas seperti negara. Yang dipelajari di ekonomi makro misal nya tingkat inflasi, tingkat pengangguran. Pokoknya dalam skala luas. Kalo alat kuantitatif misalnya terdiri dari matematika, statistika, dan ekonometrika</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Di semua jurusan di FE (akuntansi, manajemen) nanti pasti dapet ekonomi mikro dan ekonomi makro, meski ga terlalu dalem. Setelah mengambil mata kuliah core, maka sebenarnya semua fundamen atau kerangka pikir dasar dalam ilmu ekonomi telah dikuasai. Namun, ada cabang-cabang atau turunan (derivatives) ilmu ekonomi yang spesifik tentang isu tertentu. Inilah yang disebut sebagai field. Cabang atau field tersebut antara lain ekonomi publik, ekonomi moneter, ekonomi internasional, ekonomi pembangunan, ekonomi bisnis dll. </span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Ekonomi publik mempelajari pajak dan pengeluaran pemerintah, atau tentang kebijakan fiscal. Ekonomi moneter yang mempelajari tentang sistem keuangan, lembaga-lembaganya, dan bank sentral, misal tingkat suku bunga, perbankan dll. Ekonomi internasional mempelajari perdagangan internasional, kebijakan perdagangan, pasar valuta asing, dan nilai tukar. Bedanya dengan bisnis internasional, Ekonomi internasional ga sampai ke ranah bisnis. Jd lebih sempit, lbh banyak teori. Bisnis inter belajar ke hukumnya jg atau aturan perdagangan. Kalo bisnis inter diajarkan untuk melakukan bisnis antar negara, kalo Ekonomi Internasional kita bagian kebijakannya Ekonomi bisnis yang mempelajari bagaimana strategi perusahaan dalam menyesuaikan diri terhadap lingkungan makro, industri Terakhir, ekonomi pembangunan mempelajari tentang kemiskinan dan aspek-aspek pembangunan seperti pendidikan, kelembagaan, kesehatan dll.</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Jadi sebenarnya ekonomi pembangunan adalah cabang dari ilmu ekonomi. Tapi yg dipelajari di jur ilmu ekonomi & jur ekonomi pembangunan hampir sama. Di universitas-universitas, kalo ada jurusan ekbang, pasti ga ada IE. dan sebaliknya. Misal di UI IE, di UGM IE, di unair ekbang, di ipb iesp (ilmu ekonomi dan studi pembangunan), unsoed iesp, unpad iesp dll</span><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.032001495361328px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.032001495361328px; text-align: justify;">Lulusan Program Studi Ilmu Ekonomi akan bekerja sebagai akademisi, analis ekonomi, bankir, dan pegawai pemerintahan. Selain itu juga bisa bekerja di sektor pemerintahan, LSM, institusi penelitian, institusi pendidikan, perusahaan swasta dll </span></span>Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com1tag:blogger.com,1999:blog-1297744452848393899.post-87796119298724417292014-07-27T10:49:00.003-07:002014-07-27T10:59:48.560-07:00Seputar Jurusan Akuntansi<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGEKsYt4x6lHghbH7ddeLvsp4RhaZRJtj4TTiL9R3vVGZeGbuFBxDVxRjPrNAZIQQAOQ4IjV7iFuf4EJc_EBV14Vh41WkOUZwtAQC-QfCm4ZRPpQwR9mpUSi3HXMu3DCER05JUTWBROSs/s1600/i_love_accounting_license_plate_frame.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGEKsYt4x6lHghbH7ddeLvsp4RhaZRJtj4TTiL9R3vVGZeGbuFBxDVxRjPrNAZIQQAOQ4IjV7iFuf4EJc_EBV14Vh41WkOUZwtAQC-QfCm4ZRPpQwR9mpUSi3HXMu3DCER05JUTWBROSs/s1600/i_love_accounting_license_plate_frame.jpg" /></a></div>
<span style="font-family: inherit;"><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Akuntansi adalah proses mencatat, mengklasifikasi, meringkas, mengolah dan menyajikan data, transaksi serta kejadian yang berhubungan dengan keuangan. akuntansi bertujuan untuk menyiapkan suatu laporan keuangan yang akurat. Laporan tersebut digunakan oleh para manajer, pengambil kebijakan, dan pihak berkepentingan lain, seperti pemegang saham, kreditur, atau pemilik. Misal untuk manajer: "menurut laporan penjualan samsung galaxy note 8 pd kuartal 2 mengalami kenaikan, maka kita harus meningkatkan produksinya". Contoh bagi pemegang saham/calon investor: "menurut laporan, pendapatan bersih apple naik 30% dibanding bulan lalu, jadi kita harus invest kesana". Bagi kreditur (bank) misal: "setelah saya lihat laporan keuangan, perusahaan anda terus menerus mengalami kerugian, jadi kami tidak bisa memberi utang"</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Secara luas, </span><b style="background-color: white; border: 0px; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">akuntansi</b><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;"> juga dikenal sebagai "bahasa bisnis". Maksudnya bagaimana? Dari laporan keuangan dan catatannya, kita bisa mengetahui kondisi dan aktifitas perusahaan. Dari laporan akuntansi kita bisa melihat posisi keuangan suatu organisasi beserta perubahan yang terjadi di dalamnya.</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Hitung-hitungan di akuntansi tidak rumit, hanya butuh pemahaman yang tinggi saja. Jadi </span><a href="http://www.jurusankuliah.net/2013/03/review-jurusan-akuntansi.html" style="-webkit-transition: all 0.5s; background-color: white; border: 0px; color: #0099cc; line-height: 18.031999588012695px; margin: 0px; outline: none; padding: 0px; text-align: justify; text-decoration: none; transition: all 0.5s; vertical-align: baseline;" target="_blank">jurusan akuntansi</a><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;"> lebih ke pemahaman dari pada menghitung, meski nanti akan menghitung terus.</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Selain tingkat pemahaman yang tinggi juga butuh ketelitian juga. misalnya soal ujiannya terkadang hanya 5 baris, nah bagaimana kamu memahami soal dan langkah-langkah penyelesaiannya lah yang dimaksud "pemahaman yang tinggi". Nah, proses kamu mengerjakan soal tersebut, itungannya ga rumit, paling banter akar ma pangkat. Sedang ketelitian diperlukan banget kalo ada problem buat laporan keuangan. Jd mesti teliti mulai dari nyatet transaksi sampai buat laporan keuangan</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Nah apa aja sih yang dipelajari di akuntansi? Pada semester 1 dan 2 akan dapet matkul pengantar akuntansi (principle accounting), jadi mulai dari awal lagi ni. Jadi ga masalah jika ketika di SMA dulu IPA/Bahasa. Di pengantar akuntansi tsb bakal diajarin mulai dari apa itu akuntansi, siklus akuntansi, akuntansi perusahaan dagang, jasa, dll</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Nah kalo udah tahun kedua akan dapet akuntansi tingkat menengah (intermediate). Disini itungannya udah mulai agak rumit. Jadi udah ketemu akar dan pangkat disini. Dengan pemahaman yg rumit pula. Misalnya pas ngitung obligasi dan turunan2nya.</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Tahun ketiga akan dapet akuntansi tingkat lanjutan. Nah banyak yg bilang kalo tingkat menengah yg td, lebih sulit dari tingkat lanjutan ini. Karena di tingkat lanjutan udah ga kompleks itung2ngannya. jadi materi banyak ttg membuat laporan keuangan aja.</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Nah itu matkul yang berhubungan dengan akuntansi langsung, selain itu diajarin pula ekonomi, manajemen, perpajakan dan auditing. Ekonomi dan manajemen diajarin karena memang akuntansi berhubungan dgn keuangan dan pengambilan keputusan jg. Perpajakan dan auditing diajarin jg di akuntansi karena nanti ilmunya bakal banyak beririsan. Pajak penghasilan itu nanti ditetapkan atas laporan keuangan perusahaan, jadi orang pajak harus paham akuntansi dan orang akun bisa ke pajak. Sedangkan auditing (lap keuangan) bisa dibilang kebalikannya akuntansi, jadi dari laporan keuangan di buktiin angka angkanya. Nanti diajarin juga ttg komputer akuntansi mulai dari rumus2 excel atau sofware2 akuntansi</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Konsentrasi/peminatannya macem2, tergantung kampusnya. Misalnya auditing, akuntansi pajak, akuntansi publik, dll. Atau ada juga kampus yg akuntansinya ga ada peminatannya, kayak di UNAIR, jadi diajarin "sama rata"</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Jadi selain di bagian keuangan perusahaan, lulusan akuntansi jg banyak yang berkecimpung sebagai auditor di kantor akuntan publik (KAP) serta di bagian perpajakan.</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Lapangan pekerjaan yg umum adalah di perusahaan atau kantor akuntan public. Di perusahaan sebagai bagian keuangan, bagian perpajakan, atau pemeriksa internal. Di KAP biasanya sbg auditor. Meriksa laporan keuangan perusahaan. Yang jadi KAP favorit misal ernts dan young, PWC, delloite.</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Setiap perusahaan butuh tenaga akuntan, dan setiap laporan keuangan perusahaan terbuka wajib diperiksa.</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Untuk mendapatkan ijin praktik sebagai Akuntan Publik maka harus mengikuti pendidikan profesi akuntansi dulu. Lamanya pendidikan profesi 1 th, setelah itu berhak mendapat Register Negara, dan boleh mengikuti Ujian Sertifikasi Akuntan Publik (USAP).</span><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><br style="background-color: white; color: #555555; line-height: 18.031999588012695px; margin: 0px; padding: 0px; text-align: justify;" /><span style="background-color: white; color: #555555; line-height: 18.031999588012695px; text-align: justify;">Lulusan S1 akuntansi disebut sarjana ekonomi, trus apabila udah lulus pend profesi 1 th baru deh disebut akuntan. Lamanya pendidikan profesi 1 th, setelah itu berhak mendapat Register Negara, dan boleh mengikuti Ujian Sertifikasi Akuntan. di gelarnya, lulusan S1 akuntansi mendapat gelar S.E. contoh Maudy Ayunda S.E. Kalo udah lulus pend profesi, nambah gelar akuntan. Contoh: Maudy Ayunda S.E., Ak. Bedanya, kalo udah dapet gelar akuntan (Ak) maka bisa buka praktek.</span></span><br />
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<span style="color: #555555; font-family: Arial, Geneva, sans-serif; font-size: x-small;"><span style="background-color: white; line-height: 18.031999588012695px;">(sumber: </span><span style="line-height: 18.031999588012695px;">http://www.jurusankuliah.net/2013/03/review-jurusan-akuntansi.html)</span></span></div>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com1tag:blogger.com,1999:blog-1297744452848393899.post-64238879417008514692014-07-22T05:40:00.000-07:002014-07-22T06:04:54.002-07:00Contoh KolomPilih salah satu contoh yang diinginkan<br />
<br />
<b><a href="https://drive.google.com/file/d/0B1LFl0RhSCnNSGZzalhWdXpIQ1U/edit?usp=sharing"><span style="color: red;">Contoh Kolom Jurnal Umum</span></a></b><br />
<span style="color: red;"><br /></span>
<b><a href="https://drive.google.com/file/d/0B1LFl0RhSCnNR0c1R3A5c3A1c1E/edit?usp=sharing"><span style="color: red;">Contoh dan Macam-Macam Kolom Buku Besar</span></a></b><br />
<b><br /></b>
<b><a href="https://drive.google.com/file/d/0B1LFl0RhSCnNY3lJNDRicU9UZU0/edit?usp=sharing"><span style="color: red;">Contoh Kolom Neraca Saldo</span></a></b><br />
<b><span style="color: red;"><br /></span></b>
<b><a href="https://drive.google.com/file/d/0B1LFl0RhSCnNUnRaZGhLNTBxelU/edit?usp=sharing"><span style="color: red;">Contoh Kolom Kertas Kerja</span></a></b>Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-56259838594595993892014-07-20T03:17:00.001-07:002014-07-20T03:32:06.129-07:00Pembahasan dan Kunci Jawaban Kumpulan SoalPilih salah satu kunci jawaban yang diinginkan<br />
<br />
<b><a href="https://drive.google.com/file/d/0B1LFl0RhSCnNTFdXcDJqNTV6aVU/edit?usp=sharing"><span style="color: red;">Kunci Jawaban AJP PT Banyu Biru Abadi</span></a></b>Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com1tag:blogger.com,1999:blog-1297744452848393899.post-70030677202793989052014-06-24T22:14:00.001-07:002014-06-24T22:16:16.003-07:00Soal Akuntansi PG Perusahaan Dagang Uji Latih Mandiri 11. Perusahaan dagang merupakan perusahaan yang kegiatan utamanya...<br />
<div>
a. Menghasilkan barang dagang</div>
<div>
b. Memproduksi jasa</div>
<div>
c. Memproduksi jasa</div>
<div>
d. Membeli dan menjual barang</div>
<div>
e. Membeli secara kredit</div>
<div>
<br /></div>
<div>
2. Di bawah ini yang <i>bukan</i> termasuk kegiatan perusahaan dagang...</div>
<div>
a. Membeli barang dagang</div>
<div>
b. Membeli bahan baku</div>
<div>
c. Menggaji karyawan</div>
<div>
d. Membayar utang usaha</div>
<div>
e. Menerima pelunasan atas piutang</div>
<div>
<br /></div>
<div>
3. Di bawah ini merupakan ciri dari perusahaan dagang yang tidak terdapat di perusahaan jasa dan persahaan produksi...</div>
<div>
a. Memiliki persediaan bahan baku</div>
<div>
b. Menyusul laporan laba rugi berbentuk <i>multiple step</i></div>
<div>
c. Menyusun neraca</div>
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d. Adanya perhitungan HPP</div>
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e. Adanya akun beban gaji</div>
<div>
<br /></div>
<div>
4. Kegiatan perusahaan dagang dapat saja berupa:</div>
<div>
1. Membeli peralatan maupun perlengkapan</div>
<div>
2. Membeli barang untuk dijual kembali</div>
<div>
3. Menerima uang dan mengeluarkan uang</div>
<div>
4. Menerima kembali barang yang pernah dijual dan mengirim kembali barang yang pernah dibeli</div>
<div>
5. Barang yang dibeli lalu dijual kembali tanpa mengubah bentuk</div>
<div>
Kegiatan-kegiatan yang dilakukan khusus perusahaan dagang dari daftar di atas yaitu...</div>
<div>
a. 1, 2, dan 3</div>
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b. 1, 3, dan 5</div>
<div>
c. 2, 3, dan 5</div>
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d. 2, 4, dan 5</div>
<div>
3. 3, 4, dan 5</div>
<div>
<br /></div>
<div>
5. Potongan harga karena membeli dalam jumlah besar disebut dengan...</div>
<div>
a. rafaksi</div>
<div>
b. tara</div>
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c. harga netto</div>
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d. diskon</div>
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e. rabat</div>
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<br /></div>
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6. Dalam pembelian dan penjualan secara kredit ada syarat pembayaran 2/10, n/30 yang artinya...</div>
<div>
a. Pembayaran yang dilakukan sebelum 2 hari memperoleh potongan 10%</div>
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b. Pembayaran sebelum 10 hari memperoleh potongan 30%</div>
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c. Pembayaran sebelum 10 hari memperoleh potongan 2%</div>
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d. Periode jatuh tempo pelunasan paling akhir 60 hari</div>
<div>
e. Memperoleh potongan n% jika dibayar sebelum 30 hari</div>
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<br /></div>
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7. Ketika suatu toko membeki barang secara kredit atau utang padatanggal 27 bulan Mei, maka sayarat pembayaran yang paling tidak menguntungkan adalah...</div>
<div>
a. EOM</div>
<div>
b. 2/10, n/30</div>
<div>
c. n/30</div>
<div>
d. 2/10, n/10</div>
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e. n/60</div>
<div>
<br /></div>
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8. Syarat pembayaran jatuh tempo pelunasan adalah akhir bulan yaitu...</div>
<div>
a. 2/10, n/30</div>
<div>
b. 2/10, n/60</div>
<div>
c. EOM</div>
<div>
d. n/30</div>
<div>
e. n/60</div>
<div>
<br /></div>
<div>
9. Pengembalian barang dagangan yang telah dijual perusahaan disebut dengan...</div>
<div>
a. Retur penjualan</div>
<div>
b. Retur pembelian</div>
<div>
c. Beban angkut penjualan</div>
<div>
d. Potongan penjualan</div>
<div>
e. Potongan pembelian</div>
<div>
<br /></div>
<div>
10. FOB <i>shiping point</i> merupakan syarat penyerahan barang di...</div>
<div>
a. Gudang penjual</div>
<div>
b. Gudang pembeli</div>
<div>
c. Kapal pengangkut pelabuhan penjual</div>
<div>
d. Pelabuhan dekat pembeli</div>
<div>
e. Pelabhaan dekat penjual</div>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com3tag:blogger.com,1999:blog-1297744452848393899.post-52392797297102352992014-06-16T21:06:00.000-07:002014-06-16T21:06:03.514-07:0010 Produk Keuangan Terpenting<div class="MsoNormal" style="background: white; line-height: 16.5pt; margin-bottom: 7.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 3.75pt;">
<b><span style="font-family: Arial, sans-serif; font-size: 10.5pt;">TEMPO.CO</span></b><span style="font-family: Arial, sans-serif; font-size: 10.5pt;">, <b>Jakarta</b> -
Cermat mengelola keuangan bukan cuma dengan menabung atau hemat dalam
berbelanja. Ada hal lain yang perlu diperhatikan, yakni memanfaatkan produk
jasa keuangan yang penting untuk melindungi Anda dan keluarga. (Baca juga: </span><a href="http://www.tempo.co/read/news/2014/04/14/087570594/Lemah-Pengawasan-Investasi-Bodong" title="Lemah, Pengawasan Investasi Bodong"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1; text-decoration: none; text-underline: none;">Lemah, Pengawasan Investasi Bodong</span></a><span style="font-family: Arial, sans-serif; font-size: 10.5pt;">).<br />
<br />
Di tengah musibah atau kondisi ekonomi yang serba susah, banyak layanan keuangan
yang bisa dimanfaatkan. Sayang, di Indonesia, produk semacam ini belum bisa
menembus semua kalangan, terutama masyarakat kelas menengah ke bawah. Ada
kemungkinan hal ini disebabkan kurangnya edukasi mengenai jasa keuangan yang
penting untuk kehidupan.<br />
<br />
Menurut situs <i>Money Talks News</i>, ada 10 produk keuangan yang sangat
penting dan bisa melindungi kehidupan Anda. Anda disarankan untuk memiliki satu
di antaranya. (Baca : </span><a href="http://www.tempo.co/read/news/2014/03/28/087566023/OJK-Produk-Asuransi-Paling-Banyak-Dikeluhkan-" title="OJK: Produk Asuransi Paling Banyak Dikeluhkan "><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1; text-decoration: none; text-underline: none;">OJK: Produk Asuransi Paling Banyak Dikeluhkan </span></a><span style="font-family: Arial, sans-serif; font-size: 10.5pt;">).<br />
<br />
<b>1. Akun bank</b><br />
<br />
Layanan yang paling mendasar adalah akun terpusat yang mengatur dan memonitor
kondisi keuangan Anda. Kartu prabayar mungkin sedang <i>ngetren</i>,
tetapi Anda akan dikenai biaya bunga yang tinggi. Dengan memiliki akun bank,
transaksi lebih mudah, uang lebih aman dan terjamin serta Anda bisa mendapatkan
layanan lain seperti kredit atau berbagai bonus.<br />
<br />
<b>2. Kartu debit</b><br />
<br />
Setelah punya akun bank, Anda perlu punya kartu debit. Di Indonesia, saat ini
kartu anjungan tunai mandiri (ATM) sudah bisa dijadikan kartu debit untuk
berbelanja di mana saja. Lebih baik jika kartu debit Anda juga bisa berfungsi
sebagai kartu kredit, agar bisa memiliki dana sewaktu-waktu saat rekening
menipis.<br />
<br />
<b>3. Akun bank cadangan/ tabungan darurat</b><br />
<br />
Akun ini berfungsi sebagai penampungan dana darurat, semacam asuransi pribadi.
Isi secara rutin dengan selisih dana sisa belanja. Lebih baik jika Anda punya
target berapa dana yang harus ditabung setiap bulan.<br />
<br />
</span><span style="font-family: Arial, sans-serif; font-size: 7.5pt;">Menurut situs <i>Money Talks News</i>, ada 10
produk keuangan yang sangat penting dan bisa melindungi kehidupan Anda. Anda
disarankan untuk memiliki satu di antaranya.</span><span style="font-family: Arial, sans-serif; font-size: 10.5pt;"><o:p></o:p></span></div>
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<b>4. Asuransi Kesehatan</b><br />
<br />
Anda mungkin berpikir bahwa sekarang masih sehat dan muda. Namun ingat, kondisi
itu ak berlangsung selamanya. Toh, orang sehat dan muda pun tak terhindar dari
kecelakaan atau musibah tertentu. Kecuali Anda orang kaya yang mampu membayar
tagihan medis dengan mudah, tidak memiliki asuransi kesehatan adalah kebodohan.<br />
<br />
<b>5. Asuransi rumah</b><br />
<br />
Jika rumah terbakar, maukah Anda tinggal di jalanan? Itu yang akan terjadi pada
orang yang tidak mengasuransikan properti mereka. Dengan asuransi properti,
Anda akan aman secara finansial meskipun rumah mengalami kerusakan. Namun, Anda
juga perlu memperhatikan klausul penyedia asuransi, apakah mau membayar
kerugian untuk rumah yang rusak karena banjir atau hal lain.<br />
<br />
<b>6. Asuransi kendaraan</b><br />
<br />
Setelah rumah Anda, kendaraan adalah aset penting dalam sebuah keluarga. Jadi,
asuransi untuk kendaraan tak kalah penting untuk dimiliki.<br />
<br />
<b>7. Asuransi kecacatan</b><br />
<br />
Asuransi kecacatan akan menyediakan kebutuhan dana ketika Anda tidak bisa
bekerja karena keterbatasan fisik. Klausul klaimnya bisa bervariasi antara satu
perusahaan asuransi dengan yang lain, namun secara umum asuransi ini akan
membayar 60 persen pendapatan Anda per bulan.<br />
<br />
<b>8. Asuransi Jiwa</b><br />
<br />
Asuransi terakhir yang perlu Anda miliki adalah asuransi jiwa. Dananya bukan
untuk Anda, tetapi untuk melindungi keuangan keluarga. Kecuali Anda bisa
mewariskan uang tunai dalam jumlah besar, Anda disarankan memiliki asuransi
jenis ini.<br />
<br />
<b>9. Dana Pensiun</b><br />
<br />
Saat pensiun dari pekerjaan Anda perlu menyediakan dana untuk menkmati
hari tua dengan tenang. Bagaimana pun, merencanakan masa depan tak hanya
merencanakan waktu gemilang, tapi juga keamanan finansial pada masa tua.<br />
<br />
<b>10. Tabungan sekolah Anda</b><br />
<br />
Jika tak punya anak, Anda dapat mengeliminasi layanan ini. Namun jika Anda
punya anak, merencanakan tabungan untuk pendidikan sangat penting karena setiap
tahun biayanya terus naik. <o:p></o:p></span></div>
<br />
<div class="MsoNormal">
<br /></div>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-3241169664087550232014-06-16T20:52:00.000-07:002014-06-16T20:52:01.017-07:00Neraca Saldo<div align="center" class="MsoNormal" style="text-align: center;">
<b><u><span style="font-size: 12.0pt; line-height: 107%;">NERACA SALDO<o:p></o:p></span></u></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal">
Akhir dari tahap pencatatan adalah diketahuinya saldo-saldo
perkiraan buku besar. Kemudian saldo-saldo buku besar tersebut diikhtisarkan
pada akhir periode akuntansi dan hasil pengikhtisaran diperlihatkan dalan
Neraca Saldo.<o:p></o:p></div>
<div class="MsoNormal">
Adapun bentuk neraca saldo dapat disajikan sebagai berikut.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>PERUSAHAAN JASA BMW<o:p></o:p></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>NERACA SALDO<o:p></o:p></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>PER 31 Desember 2005<o:p></o:p></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
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<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
Nomor Akun<o:p></o:p></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.6pt;" valign="top" width="283">
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Nama Akun<o:p></o:p></div>
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<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
Debet<o:p></o:p></div>
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<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 89.55pt;" valign="top" width="119">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
Kredit<o:p></o:p></div>
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<br /></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 89.55pt;" valign="top" width="119">
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</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Neraca saldo diatas pengisiannya dapat dilakukan sebagai
berikut.<o:p></o:p></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l6 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt;">
</span><!--[endif]-->Kolom “Nomor” diisi dengan nomor kode akun
masing-masing buku besar.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l6 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt;">
</span><!--[endif]-->Kolom “Nama Akun” diisi dengan nama akun yang
bersangkutan di buku besar.<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l6 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->3.<span style="font-size: 7pt;">
</span><!--[endif]-->Kolom “Deber” dan “Kredit” diisi dengan saldo
akun buku besar yang bersangkutan.<o:p></o:p></div>
<div class="MsoNormal">
<b><i>Kesalahan dalam pembuatan neraca saldo<o:p></o:p></i></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l5 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt;">
</span><!--[endif]--> Kesalahan
yang tidak mengganggu keseimbangan neraca saldo antara lain:<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;">
</span><!--[endif]-->Transaksi tidak dicatat atau lupa baik dalam
jurnal maupun buku besar.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]-->b.<span style="font-size: 7pt;">
</span><!--[endif]-->Transaksi salah dicatat (debet atau kredit) ke
akun lain.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;">
<b><i>Contoh</i></b>: Penerimaan kas (debet) dari hasil pendapatan jasa
kredit dicatat sebagai hasil penerimaan pinjaman (kredit)<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]-->c.<span style="font-size: 7pt;">
</span><!--[endif]-->Transaksi salah dicatat baik di buku akun debet
maupun akun kreditnya.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;">
<b><i>Contoh</i></b>: Pembelian peralatan secara tunai dicatat dengan
mendebetkan akun perlengkapan dan mengkredit akun utang.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt;">
</span><!--[endif]-->Kesalahan yang mengakibatkan neraca saldo tidak
seimbang, antara lain:<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo4; text-indent: -18.0pt;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;">
</span><!--[endif]-->Kesalahan penjumlahan kolom debet dan kolom
kredit.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo4; text-indent: -18.0pt;">
<!--[if !supportLists]-->b.<span style="font-size: 7pt;">
</span><!--[endif]-->Kesalahan karena tidak memindahkan akun dan
saldonya ke neraca saldo.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo4; text-indent: -18.0pt;">
<!--[if !supportLists]-->c.<span style="font-size: 7pt;">
</span><!--[endif]-->Kesalahan memindahkan saldo akun ke neraca
saldo, antara lain:<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]-->Saldo debet akun dicatat di kolom kredit neraca
saldo dan sebaliknya.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]-->Perpindahan posisi angka (transposisi) pada saat
mencatat saldo akun di neraca saldo.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto;">
<b><i>Contoh:</i></b> Saldo akun sebesar Rp145.000,00 dicatat di neraca saldo
sebesar Rp154.000,00<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]-->Pergeseran angka (slide) pada saat mencatat
saldo akun di neraca saldo.<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 90.0pt; mso-add-space: auto;">
<b><i>Contoh:</i></b>
Saldo akun sebesar Rp197.000,00 dicatat sebesar Rp19.700,00 di neraca saldo.<o:p></o:p></div>
<div class="MsoNormal">
Pada dasarnya tidak ada suatu teknik yang khusus untuk
menemukan kesalahan, namun di bawah ini diberikan beberapa langkah untuk menemukan
kesalahan tersebut.<o:p></o:p></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l7 level1 lfo6; text-indent: -18.0pt;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt;">
</span><!--[endif]-->Jika ketidakseimbangan neraca saldo karena satu
kesalahan saja, maka upaya menemukan kesalahan dapat dilakukan dengan cara:<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;">
</span><!--[endif]-->Menjumlahkan kembali kolom debet neraca saldo.
Pada uumnya, jika selisih tersebut merupakan angka bulat (0, 00, 000, dan
seterusnya) ada kemungkinan kesalahan dalam penjumlahan.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]-->b.<span style="font-size: 7pt;">
</span><!--[endif]-->Selisih antara kolom debet dan kredit dibagi dua
kemudian cari angka yang sama pada neraca saldo. Jika terdapat angka yang sama
di neraca saldo, kemungkinan ada kesalahan dalam mencatat saldo debet akun ke
kolom kredit neraca saldo atau sebaliknya.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]-->c.<span style="font-size: 7pt;">
</span><!--[endif]-->Jika selisih dapat dibagi 9 (sembilan), ada
kemungkinan kesalahan perpindahan posisi angka (transposisi) atau pergeseran
angka (slide).<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l7 level1 lfo6; text-indent: -18.0pt;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt;">
</span><!--[endif]-->Jika ketidakseimbangan karena lebih dari satu
kesalahan, maka upaya untuk menemukan kesalahan dilakukan dengan cara:<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;">
</span><!--[endif]-->Membandingkan jumlah-jumlah di neraca saldo
dengan saldo akunnya masing-masing di buku besar.<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]-->b.<span style="font-size: 7pt;">
</span><!--[endif]-->Menghitung kembali saldo-saldo akun di buku
besar sebab ada kemungkinan kita salah dalam menghitung saldo akun tersebut.<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]-->c.<span style="font-size: 7pt;">
</span><!--[endif]-->Menelusuri kembali pemindahbukuan dari jurnal ke
akun besar.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><u>SALDO NORMAL AKUN-AKUN<o:p></o:p></u></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.65pt;" valign="top" width="312">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>Kelompok
Akun<o:p></o:p></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>Debet<o:p></o:p></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>Kredit<o:p></o:p></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.65pt;" valign="top" width="312">
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;"> </span><!--[endif]-->Harta<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt;">
<span style="color: red;">Akun
kontra Harta ( Akum.Penyusutan)</span><o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>+<o:p></o:p></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: red;">-</span><o:p></o:p></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>-<o:p></o:p></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: red;">+</span><o:p></o:p></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.65pt;" valign="top" width="312">
<div class="MsoListParagraph" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]-->b.<span style="font-size: 7pt;">
</span><!--[endif]-->Akun utang<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>-<o:p></o:p></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>+<o:p></o:p></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.65pt;" valign="top" width="312">
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]-->c.<span style="font-size: 7pt;"> </span><!--[endif]-->Akun
Modal<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt;">
<span style="color: red;">Akun
kontra Modal (Prive)</span><o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>-<o:p></o:p></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: red;">+</span><o:p></o:p></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>+<o:p></o:p></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: red;">-</span><o:p></o:p></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.65pt;" valign="top" width="312">
<div class="MsoListParagraph" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]-->d.<span style="font-size: 7pt;">
</span><!--[endif]-->Akun Pendapatan<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>-<o:p></o:p></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>+<o:p></o:p></b></div>
</td>
</tr>
<tr style="height: 16.1pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 16.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.65pt;" valign="top" width="312">
<div class="MsoListParagraph" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]-->e.<span style="font-size: 7pt;">
</span><!--[endif]-->Akun Beban<u><o:p></o:p></u></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 16.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>+<o:p></o:p></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 16.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>-<o:p></o:p></b></div>
</td>
</tr>
</tbody></table>
<br />
<div class="MsoNormal">
<br /></div>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com2tag:blogger.com,1999:blog-1297744452848393899.post-74482934402947979292014-06-07T14:22:00.001-07:002014-06-07T14:23:13.242-07:00Kumpulan Foto Kegiatan(klik pada judul yang diinginkan)<br />
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Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-70211774496411807972014-06-07T14:14:00.000-07:002014-06-07T14:14:41.496-07:00Hasil Olimpiade Sains Nasional Tingkat Kabupaten<div class="separator" style="clear: both; text-align: left;">
SMAN 1 Purwakarta bidang ekonomi dalam Olimpiade Sanins Nasional Tingkat Kabupaten mendapatkan juara 1 dan 2,di mana Hanifa Shafira (XI IPS 1 Sebagai juara 1) dan Vania Desiwilona (XI IPS 1 sebaga juara 2)</div>
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<br />Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-14894750054603052032014-06-07T14:03:00.000-07:002014-06-07T14:16:19.101-07:00Olimpiade Sains Nasional Tingkat Kabupaten<div class="separator" style="clear: both; text-align: left;">
Olimpiade Sains Nasional Tingkat Kabupaten bidang Ekonomi SMAN 1 Purwakarta diwakili oleh: Vania Desiwilona (XI IPS 1), Hanifa Shafira (XI IPS 1), Anita (XI IPS 2), Dewi (XI IPS 2), Dhaniar Damayanti (XI IPS 3), Nurul (XI IPS 3).</div>
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<br />Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-52026995755072092122014-05-30T15:21:00.001-07:002014-05-30T15:21:31.730-07:00Pengumuman ANSIRA (Pekan Akuntansi Raya) Universitas Pendidikan Indonesia Bandung<div class="separator" style="clear: both; text-align: left;">
Tim Akuntansi SMAN 1 Purwakarta mendapatkan juara ke-3 se Jawa Barat dan Banten dalam Pekan Akuntansi Raya (ANSIRA) Universitas Pendidikan Indonesia Bandung.</div>
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Peserta: Rizki Ayu A (XII IPS 2), Arizal Z L (XII IPS 2), Vania Desiwilona (XI IPS 1)</div>
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Pembimbing: Ibu Maulia Rahayu, Dra</div>
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<tr><td class="tr-caption" style="text-align: center;">@ SMAN 1 Purwakarta</td></tr>
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Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-9733086747303970732014-05-30T14:57:00.000-07:002014-05-30T14:57:13.980-07:00Penyisihan (ANSIRA) Pekan Akuntansi Raya Universitas Pendidikan Indonesia Bandung<div class="separator" style="clear: both; text-align: center;">
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<br />Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-7918324703888788992014-05-28T11:00:00.001-07:002014-05-28T11:02:40.330-07:00Selamat Ulang Tahun Pembinaku, Bundaku...<div class="separator" style="clear: both; text-align: center;">
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<br />Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-32368385331652329102014-05-26T15:02:00.001-07:002014-05-26T15:02:20.744-07:00Soal Esai Perusahaan Jasa 1<br />
<ol>
<li>Diambil harta perusahaan berupa uang tunai oleh pemilik sebesar Rp800.000,00. Analisis persamaan dasar akuntansinya adalah...</li>
<li>Diterima dari debitor uang sebesar Rp250.000,00. Analisis persamaan dasar akuntansinya adalah...</li>
<li>Diserahkan jasa kepada pelanggan senila Rp650.000,00 dan baru akan dibayar minggu depan. Analisis persamaan dasar akuntansinya adalah...</li>
<li>Dibeli peralatan kantor sebesar Rp2.000.000,00 dan bari dibayar Rp500.000,00. Analisis persamaan dasar akuntansinya adalah...</li>
<li>3 akun yang tergolong harta lancar adalah...</li>
<li>Suatu bukti untuk pembelian atau penjualan secara tunai yang dikeluarkan oleh pedagang eceran disebut...</li>
<li>1 contoh transaksi intern adalah...</li>
<li>Suatu kegiatan ekonomi yang dapat diukur dengan satuan uang tertentu yang dapat mengubah atau mempengaruhi posisi keuangan merupakan pengertian dari...</li>
<li>Tahap ketiga dari siklus akuntansi perusahaan jasa adalah...</li>
<li>Bidang akuntansi yang bertujuan untuk menyajikan laporan keuangan kepada para pemakai adalah bidang...</li>
<li>Pihak intern pemakai informasi akuntansi adalah...</li>
<li>Akuntansi merupakan alat komunikasi untuk menyampaikan indormasi keuangan suatu perusahaan kepada pihak yang berkepentingan merupakan pengertian dari....</li>
<li>Kertas kerja 8 kolom pada kolom neraca, jika perusahaan mendapat rugi maka...</li>
<li>Kertas kerja 6 kolom pada kolom ikhtisar laba rugi, jika jumlah sebelah debet lebih besar daripada jumlah sebelah kredit, maka...</li>
<li>Kertas kerja 10 kolom terdiri dari kolom...</li>
<li>Kertas kerja 6 kolom terdiri dari kolom...</li>
<li>Jurnal memerintahkan pencatatan debet dan kredit dalam buku besar sesuai dengan jumlahnya. Penyataan ini merupakan jurnal umum menjalankan fungsi...</li>
<li>Dibeli perlengkapan kantor seharga Rp250.000,00. Ayat jurnal umum untuk mencatat transaksi ini adalah...</li>
<li>Diinvestasikan uang tunai sebesar Rp5.000.000,00 dan perlatan sebesar Rp2.500.000,00. Ayat jurnal umum untuk mencatat transaksi ini adalah...</li>
<li>Dibayar beban listrik dan telepon sebesar Rp300.000,00. Ayat jurnal umum untuk mencatat transaksi ini adalah...</li>
<li>Diterima hasil usaha sebesar Rp450.000,00. Ayat jurnal umum untuk mencatat transaksi ini adalah...</li>
<li>Kode akun untuk akun perlengkapan dengan sisten numeric kelompok adalah...</li>
<li>Kode akun untuk akun utang usaha dengan sistem numeric kelompok adalah...</li>
<li>Kode akun untuk akun pendapatan jasa dengan sistem numeric kode blok adalah...</li>
<li>3 yang tergolong akun rill adalah...</li>
<li>Saldo akun perlengkapan pada akhir periode sebesar Rp500.000,00. Setelah dihitunh secara fisik digundang, perlengkapan yang tersisa sebesar Rp400.000,00. Ayat jurnal penyesuain untuk mengkoreksi saldo akun ini adalah...</li>
<li>Harga perolehan kendaraan Rp12.000.000,00 Pada akhir periode akuntansi disusutkan sebesar Rp300.000,00. Jurnal penyesuain yang harus dibuat pada akhir periode adalah...</li>
<li>Di neraca saldo akun beban asuransi sebesar Rp1.200.000,00. Pada akhir periode akuntansi beban yang telah jatuh tempo Rp800.000,00. Maka jurnal penyesuainnya adalah...</li>
<li>Pendapatan bunga yang belum diterima sampai 31 Desember 2007 sebesar Rp250.000,00. Jurnal penyesuainnya adalah...</li>
<li>Pada tanggal 1 Juli 2008 diterima dimuka bunga pinjaman sebesar Rp1.200.000 untuk masa 1 tahun. Apabila akhir periode akuntansi ditetapkan 31 Desember 2008, maka jurnal penyesuannya adalah...</li>
<li>Gaji yang belum dibayar pada akhir periode akuntansi sebesar Rp1.400.000,00. Maka jurnal penyesuainnya...</li>
<li>Dalam kertas kerja, di neraca saldo perlengkapan Rp450.000,00 dan AJP kredit sebesar Rp100.000,00. Maka pada kolom NSD saldo akun perlengkapan adalah...</li>
<li>Saldo akun pendapatan jasa sebesar Rp300.000,00. Pada akhir periode akuntansi ditutup dengan jurnal penutup...</li>
<li>Pada kertas kerja bengkel "BMW" menunjukkan laba bersih Rp4.500.000,00. Maka pada akhir periode akuntansi ditutup dengan jurnal penutup...</li>
<li>Perusahaan jasa dekorasi pada akhir periode akuntansi mengalami kerugian sebesar Rp550.000,00. Jurnal penutup atas kerugian tersebut adalah...</li>
</ol>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-41461863188846807332014-04-11T22:42:00.000-07:002014-04-11T22:50:56.398-07:00Soal Jurnal Umum Perusahaan DagangPerusahaan Dagang "BMW" selama bulan Juli 2014 melakukan transaksi sebagai berikut.<br />
<ul>
<li>4 Juli 2014, Dibayar langganan listrik bulan juni Rp35.000,00</li>
<li>5 Juli 2014, Dijual barang dagang kepada Toko Joru seharga Rp650.000,00 dengan syarat 2/10. n/30</li>
<li>9 Juli 2014, Dibayar kepada Toko Nanut untuk pembelian barang dagang seharga Rp400.000,00 tertanggal 28 Juni dengan syarat 2/10, n/30</li>
<li>11 Juli 2014, Diterima kembali barang dari Toko Joru sebesar Rp50.000,00</li>
<li>14 Juli 2014, Dibeli barang dagang dari Toko Abel seharga Rp675.000,00 dengan potongan tunai Rp25.000,00</li>
<li>15 Juli 2014, Diterima kiriman uang dari Toko Joru untuk penjualan barang tanggal 5 Juli</li>
<li>16 Juli 2014, Dibayar dimuka premi asuransi untuk satu tahun Rp75.000,00</li>
<li>20 Juli 2014, Dibeli barang dari Toko Anis seharga Rp350.000,00 dengan syarat 3/10, n/60</li>
<li>25 Juli 2014, Dibayar beban angkut pembelian barang tanggal 20 Juli sebesar Rp15.000,00</li>
<li>31 Juli 2014, Dibayar kepada PT Anis untuk pembelian barang tanggal 20 Juli</li>
</ul>
<div>
Diminta:</div>
<div>
1. Jurnallah transaksi-transaksi diatas ke dalam Jurnal Umum!</div>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com4tag:blogger.com,1999:blog-1297744452848393899.post-51577275994360665912014-04-11T20:51:00.001-07:002014-04-11T20:51:56.134-07:00Apa Itu Akuntansi?<div class="separator" style="clear: both; text-align: center;">
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<br />
Akuntansi (<i>accounting</i>) berasal dari bahasa Inggris dari kata "<i>to account</i>" yang berarti memperhitungkan atau mempertanggungjawabkan.<br />
Sebagai perkembangan akuntansi dan dunia usaha, maka akuntansi dapat didefinisikan sebagai berikut:<br />
<br />
<br />
<ol>
<li><b>Dalam arti luas</b>, akuntansi dikatakan sebagai "bahasa dunia usaha" (language of businnes). Dunia usaha tidak dapat dipisahkan dengan perubahan-perubahan yang terjadi di masyarakat yang bersifat serba cepat dan kompleks dari waktu ke waktu. Sebagai bahasa dunia usaha, akuntansi merupakan alat komunikasi untuk menyampaikan informasi keuangan suatu perusahaan atau kegiatan-kegiatan usaha lainnya kepada pihka-pihak yang berkepentingan terhadap dunia usaha.</li>
<li><b>Dalam arti sempit</b>, akuntansi diartikan sebagai suatu seni pencatatan, pengikhtisaran, dan penyajian laporan keuangan dan transaksi-transaksi keuangan suatu unit organisasi yang berkepentingan untuk dijadikan dasar pengambilan keputusan.</li>
</ol>
<div>
(sumber: Buku Keterampilan Akuntansi kelas VII Y</div>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com1tag:blogger.com,1999:blog-1297744452848393899.post-35082491246515878652014-04-10T21:52:00.000-07:002014-04-10T21:54:11.196-07:00Soal Ayat Jurnal Penyesuain sampai Jurnal Pembalik Perusahaan Jasa<div style="text-align: center;">
<b style="text-align: center;">BINATU ANDALAS</b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>NERACA SALDO<o:p></o:p></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>31 Desember 2005<o:p></o:p></b></div>
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Rp (000)<o:p></o:p></div>
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<tbody>
<tr>
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<b>No<o:p></o:p></b></div>
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<b>Nama
Akun<o:p></o:p></b></div>
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<b>Debet<o:p></o:p></b></div>
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<b>Kredit<o:p></o:p></b></div>
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
111<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Kas<o:p></o:p></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
400<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
112<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Surat-surat berharga<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
1.600<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
113<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Piutang usaha<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
800<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
114<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Perlengkapan<o:p></o:p></div>
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<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
700<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
115<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Sewa dibayar dimuka<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
600<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
121<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Peralatan Binatu<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
2.000<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
122<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Akum.Peny.Peralatan Binatu<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
200<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
211<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Utang usaha<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
1.200<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
311<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Modal Sidik<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
3.500<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
312<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Prive Sidik<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
100<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
411<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Pendapatan Jasa Binatu<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
1.800<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
511<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Beban Gaji<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
350<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
512<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Beban serba-serbi<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
150<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
-<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.2pt;" valign="top" width="47">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b>Jumlah<o:p></o:p></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
6.700<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.65pt;" valign="top" width="129">
<div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
6.700<o:p></o:p></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
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<div class="MsoNormal">
<b>*) Neraca saldo
diatas dalam (Rp) misalnya tercantum Kas 400 artinya saldo akun kas sebesar
Rp400.000,00<o:p></o:p></b></div>
<div class="MsoNormal">
Data Penyesuaian:<o:p></o:p></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;">
</span><!--[endif]-->Perlengkapan yang masih ada Rp400.000,00<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->b.<span style="font-size: 7pt;">
</span><!--[endif]-->Sewa yang telah digunakan sebesar Rp200.000,00<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->c.<span style="font-size: 7pt;">
</span><!--[endif]-->Peralatan Binatu disusutkan sebesar 10% per
tahun<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->d.<span style="font-size: 7pt;">
</span><!--[endif]-->Gaji yang masih harus dibayar sebesar Rp60.000,00<o:p></o:p></div>
<div class="MsoNormal">
Diminta:<o:p></o:p></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt;">
</span><!--[endif]-->Buatlah ayat jurnal penyesuaian<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt;">
</span><!--[endif]-->Buatlah kertas kerja<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]-->3.<span style="font-size: 7pt;">
</span><!--[endif]-->Buatlah ayat jurnal pembalik<o:p></o:p></div>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com15tag:blogger.com,1999:blog-1297744452848393899.post-6670741481379480462014-04-10T21:40:00.003-07:002014-04-10T21:42:31.039-07:00Soal Laporan Keuangan Perusahaan Jasa<div class="MsoNormal">
Saldo akhir dari suatu persamaan akuntansi per 31 Desember
2005 Perusahaan Jasa “Bachtiar” adalah sebagai berikut:<o:p></o:p></div>
<div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: page; mso-table-anchor-vertical: page; mso-table-left: 123.75pt; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 138.8pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b>Nama Akun<o:p></o:p></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
<b>Rp(000)<o:p></o:p></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Sewa
dibayar dimuka<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
750<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Pendapatan
servis pembersih<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
28.250<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Biaya
sewa<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
250<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Biaya
serba-serbi<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
750<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Kas<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
8.750<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Biaya
perlengkapan pembersih<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
1.250<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Utang
usaha<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
2.500<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Peralatan
pembersih<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
11.000<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Modal
Bachtiar<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
15.400<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Biaya
listrik dan air<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
2.250<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Kendaraan<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
19.250<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Biaya
gaji<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
1.750<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Piutang
usaha<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
850<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Biaya
penyusutan kendaraan<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
400<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Prive
Bachtiar<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
750<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Wesel
bayar<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
350<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Akumulasi
penyusutan kendaraan<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
2.500<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 169.85pt;" valign="top" width="226"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
Perlengkapan
pembersih<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right;">
1.000<o:p></o:p></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
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<div class="MsoNormal">
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<div class="MsoNormal">
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<b>*) Persamaan dasar
akuntansi diatas dalam (Rp) misalnya tercantum Kas 8.750 artinya saldo akun kas
sebesar Rp8.750.000,00<o:p></o:p></b></div>
<div class="MsoNormal">
<b><br /></b></div>
<div class="MsoNormal">
Diminta:<o:p></o:p></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt;">
</span><!--[endif]-->Buatlah laporan laba rugi<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt;">
</span><!--[endif]-->Buatlah laporan perubahan modal<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]-->3.<span style="font-size: 7pt;">
</span><!--[endif]-->Buatlah neraca<o:p></o:p></div>
<div class="MsoNormal">
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<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
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</div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-26255968674350115052014-03-21T18:21:00.001-07:002014-03-21T18:22:51.000-07:00Soal Jurnal Penerimaan Kas dan Pengeluaran KasCatatlah transaksi berikut ke dalam jurnal penerimaan kas dan pengeluaran kas.<br />
<br />
<ul>
<li>1 Februari Menerima tagihan dari Toko Rose atas faktur bulan yang lalu sebesar Rp550.000,00</li>
<li>2 Februari Dibayar sewa bulan ini sebesar Rp100.000,00</li>
<li>5 Februari Diterima tagihan atas faktur bulan yang lalu sebesar Rp600.000,00</li>
<li>Diterima tagihan dari Toko Melati atas faktur tanggal 3 Februari yang lalu (2/10, n/30) total faktur Rp300.000,00</li>
<li>13 Februari Dibayar gaji periode 1-13 Febrauri sebesar Rp50.000,00</li>
<li>16 Februari Dibeli perlengkapan seharga Rp80.000,00 tunai</li>
<li>18 Februari Dibayar faktu tanggal 8 Februari yang lalu dengan syarat 2/10, n/30 seharga Rp150.000,00 kepada CV.Tunas</li>
<li>26 Februari Dibayar gaji periode 14-26 Februari sebesar Rp50.000,00</li>
<li>28 Februari Dibayar utang kepada PT.Kenari atas faktur bulan lalu Rp200.000,00</li>
</ul>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com1tag:blogger.com,1999:blog-1297744452848393899.post-3022317520057526392014-03-20T22:34:00.002-07:002014-03-21T18:28:23.937-07:00Soal Jurnal Umum (Perusahaan Jasa)Transaksi terjadi pada salon "BMW" selama bulan Juli 2009, sebagai berikut:<br />
<br />
<br />
<ul>
<li>2 Juli, penerimaan setoran investasi BMW dalam perusahaannya berupa uang tunai sebesar Rp25.000.000,00 dan peralatan salon seharga Rp30.000.000,00.</li>
<li>4 Juli, pembayaran sewa gedung untuk masa 1 tahun sebesar Rp12.000.000,00.</li>
<li>5 Juli, penerimaan pinjaman uang dari bank sebesar Rp20.000.000,00. Salon BMW dibebani provisi dan biaya lainnya sebesar Rp1.500.000,00 (beban lain-lain)</li>
<li>6 Juli, pembelian peralatan seharga Rp5.000.000,00 dan perlengkapan Rp3.000.000,00. Dibayar tunai Rp3.000.000,00, sisanya dibayar secara kredit.</li>
<li>8 Juli, pembayaran untuk pemuatan iklan mini seharga Rp1.500.000,00</li>
<li>11 Juli, pembayaran premi asuransi untuk masa 1 tahun sebesar Rp900.000,00</li>
<li>15 Juli, pembayaran gaji pegawai untuk tengah bulan pertama sebesar Rp1.800.000,00</li>
<li>16 Juli, penerimaan tunai dari penjualan jasa salon sebesar Rp3.500.000,00</li>
<li>20 Juli, pengambilan pribadi BMW dari kas perusahaan sebesar Rp3.000.000,00</li>
<li>22 Juli, pembayaran sumbangan keamanan lingkungan Rp150.000,00 (beban lain-lain)</li>
<li>26 Juli, pemayaran utang kepada kreditor sebear Rp2.000.000,00</li>
<li>28 Juli, penggunaan jasa salon oleh seorang pelanggan seharga Rp4.500.000,00. Jumlah tersebut akan dibayar pada tanggal 2 Agustus 2009.</li>
<li>30 Juli, penerimaan tunai dari penyerahan jasa salon sebesar Rp6.200.000,00</li>
<li>31 Juli, pembayaran gaji karyawan untuk tengah bulan terakhir sebesar Rp2.400.000,00</li>
<li>31 Juli, rekening listrik dan telepon bulan Juli 2009, ditaksir berjumlah Rp600.000,00. Baru akan dibayar pada bulan Agustus 2009.</li>
</ul>
<div>
<br /></div>
<div>
Buatlah Jurnal Umum dari transaksi diatas ini!</div>
<br />
<br />Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com0tag:blogger.com,1999:blog-1297744452848393899.post-79258655743411029232014-03-15T16:20:00.001-07:002014-03-16T13:14:36.700-07:00Daftar Istilah Akuntansi Dalam Bahasa Inggris<div class="MsoNormal" style="color: #5a5a5a; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 15px;">
<span style="background-color: white;"><b><span style="font-family: Arial, sans-serif; font-size: 12pt;">A </span></b><b><span style="font-family: Arial, sans-serif; font-size: 12pt;"></span></b></span></div>
<div class="MsoNormal" style="color: #5a5a5a; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 15px; margin-bottom: 0cm;">
<span style="background-color: white;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">Aktiva = asset</span><span style="font-family: Arial, sans-serif; font-size: 12pt;"></span></span></div>
<div class="MsoNormal" style="color: #5a5a5a; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 15px; margin-bottom: 0cm;">
<span style="background-color: white;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">Aktiva bersih = </span><a href="http://adhit-slot.blogspot.com/" style="color: black; text-decoration: none;"><span style="color: windowtext; font-family: Arial, sans-serif; font-size: 12pt;">net asset</span></a><span style="font-family: Arial, sans-serif; font-size: 12pt;"><br />Aktiva lancar = current assets<br />Aktiva tetap = fixed assets<br />Aktiva tetap berwujud = tangible fixed assets<br />Aktiva tetap tidak berwujud = intangible fixed assets<br />Akumulasi = accumulation<br />Akumulasi penyusutan = accumulated depreciation<br />Akumulasi penyusutan bangunan = accumulated depreciation of building<br />Akumulasi penyusutan kendaraan = accumulated depreciation of vehicle<br />Akumulasi penyusutan mesin = accumulated depreciation of machinary<br />Akumulasi penyusutan peralatan = accumulated depreciation of equipment</span><span style="font-family: Arial, sans-serif; font-size: 12pt;"></span></span></div>
<div class="MsoNormal" style="color: #5a5a5a; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 15px; margin-bottom: 0cm;">
<span style="background-color: white;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">Akun = account<br />Akuntansi = accounting<br />Akuntansi anggaran = budgeting<br />Akuntansi biaya = cost accounting<br />Akuntansi kemasyarakatan = social accounting<br />Akuntansi keuangan = financial accounting<br />Akuntansi manajemen = management accounting<br />Akuntansi pemerikasaan = auditing<br />Akuntansi pemerintahan = government accounting<br />Akuntansi perpajakan = tax accounting<br />Arus kas = cash flow<br />Asuransi bayar dimuka = prepaid insurance</span><span style="font-family: Arial, sans-serif; font-size: 12pt;"></span></span></div>
<div class="MsoNormal" style="color: #5a5a5a; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 15px; margin-bottom: 0cm;">
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<span style="background-color: white;"><b><span style="font-family: Arial, sans-serif; font-size: 12pt;">B</span></b><span style="font-family: Arial, sans-serif; font-size: 12pt;"><br />Bangunan = building<br />Barang dagangan = merchandise<br />Barang siap jual = goods available for sale<br />Beban = expense<br />Beban administrasi dan umum = administrative and general expense<br />Beban asuransi = insurance expense<br />Beban bunga = interest expense<br />Beban dibayar dimuka = prepaid expense<br />Beban gaji = salaries expense<br />Beban iklan = advertise expense<br />Beban komisi = commission expense<br />Beban luar usaha = non operating expense<br />Beban pajak = </span><a href="http://adhit-slot.blogspot.com/" style="color: black; text-decoration: none;"><span style="color: windowtext; font-family: Arial, sans-serif; font-size: 12pt;">tax expense</span></a><span style="font-family: Arial, sans-serif; font-size: 12pt;"><br />Beban penjualan = selling expense<br />Beban penyusutan = depreciation expense<br />Beban penyusutan kendaraan = depreciation expense of vehicle<br />Beban penyusutan peralatan = depreciation expense of equipment<br />Beban perlengkapan = supplies expense<br />Beban sewa = rent expense<br />Beban usaha = operating expense<br />Beban yang masih harus dibayar = accrued expensed<br />Biaya angkut pembelian = freight in/transportation in/carriage inward<br />Biaya angkut penjualan = freight out/transportation out/carriage outward<br />Bukti pembelian = purchase invoice<br />Bukti penjualan = sales invoice<br />Bukti-bukti dokumen = source of document<br />Buku besar = ledger<br />Buku besar pembantu piutang = account receivable subsidiary ledger<br />Buku besar pembantu utang = account payable subsidiary ledger<br />Buku besar tambahan/pembantu = subsidiary ledger<br />Buku besar umum = general ledger<br />Buku persediaan = stock ledger sheets</span><span style="font-family: Arial, sans-serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white; font-family: Arial, sans-serif; font-size: 12pt;"><br /><b>D</b><br />Debitur = debtor<br />Debet = debt<br /><br /><b>E</b><br />Efek/surat berharga = marketable securities<br /><br /><b>F</b><br />Faktur = invoice<br /><br /><b>H</b><br />Hak atas kekayaan = equities<br />Hak cipta = copyright<br />Hak perolehan = historical cost/at cost<br />Harga pokok penjualan = cost of goods sold<br /><br /><b>I</b><br />Iklan dibayar dimuka = prepaid advertising<br />Ikhtisar laba rugi = income summary<br />Investasi tambahan = additional investment<br /><br /><b>J</b><br />Jatuh tempo = maturity<br />Jurnal = Journal<br />Jurnal khusus = special journal<br />Jurnal koreksi = correction entries<br />Jurnal pembalik = reversing entries<br />Jurnal penerimaan kas = cash receipt journal<br />Jurnal pengeluaran kas = cash disbursement/cash payment journal<br />Jurnal penjualan = sales journal<br />Jurnal penutup = closing entries<br />Jurnal penyesuaian = adjustment entries<br />Jurnal umum = general entries<br /><br /><b>K</b><br />Kartu persediaan = stock card<br />Kartu piutang = debtors account<br />Kas di bank = cash in bank<br />Kas di tangan = cash on hand<br />Kekayaan = property<br />Kekayaan bersih = net worth<br />Kertas saham = worksheet<br />Keuntungan saham = dividend<br />Kewajiban = liabilities<br />Kewajiban jangka panjang = long term liabilities<br />Kewajiban lancar/jangka pendek = current liabilities<br />Konsep kesatuan usaha = business unit entity concept<br />Kredit = credit<br /><br /><b>L</b><br />Laba bersih = net income<br />Laba ditahan = retained earnings<br />Laba kotor = gross profit<br />Laba operasional = operating income<br />Laba penjualan aktiva = gain on sale of assets<br />Laba usaha = operating income<br />Laporan = report form<br />Laporan akuntansi = accounting statement<br />Laporan keuangan = financial statement<br />Laporan laba rugi = income statement<br /><br /><b>M</b><br />Merek dagang = trademark<br />Mesin = machinary<br />Modal = capital<br />Modal akhir periode = ending capital<br />Modal awal periode = beginning capital<br />Modal pemilik = owner's equity<br />Modal pinjaman = debt capital<br />Modal saham = capital stock<br /><br /><b>N</b><br />Nama akun = account title<br />Nama baik = goodwill<br />Neraca = balance sheet<br />Neraca saldo = trial balance<br />Neraca saldo setelah pentupan = post closing trial balance<br />Neraca saldo setelah penyesuaian = adjusted trial balance<br />Nilai buku = book value<br />Nilai jatuh tempo = maturity value<br />Nilai masa kini = current value<br />Nilai residu = residual value<br />Nota debet/kredit = debt/credit memo<br /><br /><b>O</b><br />Obligasi utang = bond payable<br /><br /><b>P</b><br />Pabrik = manufacturing<br />Pajak penghasilan = income tax<br />Pembelian = purchases<br />Pembelian bersih = net purchase<br />Pembukuan = book keeping<br />Pembukuan berpasangan = double entry book keeping<br />Penafsiran = interpeting<br />Pencatatan = recording<br />Pendapatan = income/revenue<br />Pendapatan bunga = interest income/revenue/earned<br />Pendapatan jasa = fees income<br />Pendapatan jasa diterima dimuka = unearned service revenue<br />Pendapatan komisi = commission revenue<br />Pendapatan luar usaha = non operating revenue<br />Pendapatan sewa = rent income/revenue<br />Pendapatan sewa diterima dimuka = unearned rent<br />Pendapatan usaha = operating revenue<br />Pendekatan neraca = balance sheet approach<br />Pengelompokan = classifying<br />Pengeluaran = expenditure<br />Pengendalian persediaan = stock control<br />Pengikhtisaran = summarizing<br />Pengukuran = measuring<br />Penjualan = sales<br />Penjualan bersih = net sales<br />Penjualan kredit = sales on credit/credit sales<br />Penjualan tunai = cash sales<br />Penyusutan = depreciation<br />Peralatan = equipment<br />Periode akuntansi = accounting period<br />Periode fiskal = fiscal period<br />Perlengkapan = supplies<br />Persamaan dasar akuntansi = accounting equation<br />Persediaan akhir barang dagangan = ending inventory/stock<br />Persediaan awal barang dagangan = beginning inventory/stock<br />Perusahaan dagang = commercial enterprise/trading company<br />Perusahaan jasa = service enterprise<br />Perusahaan perorangan = proprietorship/ownership<br />Piutang bunga = interest receivable<br />Piutang usaha = account receivables<br />Pos-pos neraca = balance sheet items<br />Potongan dagang = trade discount<br />Potongan pembelian = purchase discount/discount received<br />Potongan penjualan = sales discount/discount allowed<br />Potongan tunai = cash discount<br />Prive = drawing/withdrawl<br /><br /><b>R</b><br />Retur pembelian = purchase return<br />Retur penjualan = sales return<br />Rugi bersih = net loss<br />Rugi operasional = operating loss<br />Rugi penjualan aktiva = loss on sale of assets<br /><br /><b>S</b><br />Saham = stock<br />Saldo akun = account balance<br />Saldo sisa = balance<br />Sewa dibayar dimuka = prepaid rent<br />Sistem akuntansi = accounting system<br />Sistem berkala/terus-menerus = perpetual system<br />Suku bunga = interest rast<br />Syarat pembayaran = credit term<br /><br /><b>T</b><br />Tanah = land<br />Tanda pemeriksaan = check mark<br />Tata buku berpasangan = double entry<br />Transaksi = transaction<br /><br /><b>U</b><br />Utang = debt<br />Utang bank = bank loan<br />Utang bunga = interest payable<br />Utang gaji = salaries payable<br />Utang hipotik = mortgage<br />Utang pajak = tax payable<br /><br /><b>W</b><br />Wesel bayar = notes payable<br />Wesel tagih = notes receivable</span></div>
Vania Desiwilonahttp://www.blogger.com/profile/05416406668211983878noreply@blogger.com1