Daftar Isi
Kata Sambutan ........................................................................................................ iii
Kata Pengantar ........................................................................................................ iv
Daftar Isi .................................................................................................................... v
Bab I Karakteristik Perusahaan Dagang
A. Perusahaan Dagang dan Perusahaan Jasa ....................................................... 3
B. Perbedaan antara Perusahaan Jasa dengan
Perusahaan Dagang................................................................................................. 5
C. Rekening pada Perusahaan Dagang................................................................... 7
D. Metode Pencatatan Persediaan .......................................................................... 11
Uji Kompetensi ........................................................................................................ 20
Bab II Siklus Akuntansi Perusahaan Dagang
A. Pencatatan Bukti Transaksi ke dalam Jurnal .................................................... 25
B. Mencatat (Posting) dalam Buku Pembantu ....................................................... 37
C. Pemindahbukuan (Posting) ke Buku Besar Umum ........................................... 44
D. Menghitung Harga Pokok Penjualan .................................................................. 48
E. Pengikhtisaran dari Saldo Buku Besar .............................................................. 50
F. Kertas Kerja ........................................................................................................ 51
G. Laporan Keuangan .............................................................................................56
H. Penutupan .......................................................................................................... 61
I. Jurnal Pembalik (Penyesuaian Kembali/Reversing Entries) ............................... 65
Uji Kompetensi ........................................................................................................ 67
Latihan Ulangan Umum Semester 1 ....................................................................... 77
Bab III Manajemen dan Badan Usaha
A. Unsur-Unsur Manajemen .................................................................................... 93
B. Prinsip dan Fungsi Manajemen .......................................................................... 98
C. Peran Badan Usaha dalam Perekonomian Indonesia ....................................... 111
Uji Kompetensi ........................................................................................................ 135
Bab IV Koperasi Sekolah dan Kewirausahaan
A. Memakmurkan Koperasi dan Koperasi Sekolah ................................................ 145
B. Sisa Hasil Usaha (SHU) ...................................................................................... 168
C. Kewirausahaan ................................................................................................... 173
Uji Kompetensi ......................................................................................................... 191
Latihan Ulangan Umum 2 .........................................................................................197
Latihan Ulangan Akhir Tahun..................................................................................... 204
Daftar Pustaka ......................................................................................................... 215
Glosarium ................................................................................................................. 217
Indeks ....................................................................................................................... 218