bukubse.belajaronlinegratis.com-kelas10 smk konsep dasar akuntansi dan pelaporan keuangan 1-2
TRANSCRIPT
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
1/286
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
2/286
Rch Crdvdmde. koo-
OOOOOLMPBY KLMPBY KLMPBY KLMPBY KLMPBY KDPDWDPDWDPDWDPDWDPDW
DORM[DORM[DORM[DORM[DORM[DMPH KDMPH KDMPH KDMPH KDMPH KDMDMDMDMDMYBNYBNYBNYBNYBNDYLWDMDYLWDMDYLWDMDYLWDMDYLWDM
OBROBROBROBROBRDMFDMFDMFDMFDMFDMDMDMDMDM
AHNHK 4
PCO
Khwbo{lwd{ Ybcghmddm Pbolnde Cbmbmfde ObarwrdmKhwbo{lwd{ Abmkbwdn Cdmdabcbm Ybmkhkhodm Kdpdw kdm CbmbmfdeKbydw{bcbm Ybmkhkhodm Mdphlmdn
[R
[VR
WH EDMKDXDM
H
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
3/286
Edo @hy{d ydkd Kbydw{bcbm Ybmkhkhodm MdphlmdnKhnhmkrmfh Rmkdmf#rmkdmf
OOOOOLMPBY KLMPBY KLMPBY KLMPBY KLMPBY KDPDWDPDWDPDWDPDWDPDWDORM[DORM[DORM[DORM[DORM[DMPH KDMPH KDMPH KDMPH KDMPH KDMDMDMDMDM
YBNYBNYBNYBNYBNDYLWDMDYLWDMDYLWDMDYLWDMDYLWDM
O BRO BRO BRO BRO BRDMFDMFDMFDMFDMFDMDMDMDMDMAHNHK 4Rm{ro PCORm{ro PCORm{ro PCORm{ro PCORm{ro PCO
Ybmrnhp 1 Rch Crdvdmde
Jdech Ylbwmdvd{h
Ybwdm`dmf Ornh{ 1 [HC
Rorwdm Gror 1 46.: 72 `c
CRD CRDVDMDE. Rch
o Olmpby Kdpdw Dorm{dmph kdm Ybndylwdm Obrdmfdm Ahnhk 4 rm{ro PCO,lnbe Rch Crdvdmde. Jdech Ylbwmdvd{h ###### Adodw{d1 Khwbo{lwd{ Ybcghmddm
Pbolnde Cbmbmfde Obarwrdm. Khwbo{lwd{ Abmkbwdn Cdmdabcbm Ybmkhkhodm
Kdpdw kdm Cbmbmfde. Kbydw{bcbm Ybmkhkhodm Mdphlmdn. 7995-
u. 76; enc
Kdj{dw Yrp{dod 1 enc 7:8Kdj{dw Hp{hnde 1 enc 764760
HPGM 1 865#:97#5079#24#4865#:97#5079#27#5
Kh{bwgh{odm lnbe
Khwbo{lwd{ Ybcghmddm Pbolnde Cbmbmfde Obarwrdm
Khwbo{lwd{ Abmkbwdn Cdmdabcbm Ybmkhkhodm Kdpdw kdm Cbmbmfde
Kbydw{bcbm Ybmkhkhodm Mdphlmdn
[derm 7995
Khybwgdmxdo lnbe 1
e{{y1,,grorgpb-gbndadwlmnhmbfwd{hp-`lce{{y1,,gbndadwlmnhmbfwd{hp-`lc
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
4/286
hhh
OD[D PDCGR[DM
Yrah pxrorw odch ydmad{odm obedkhwd{ Dnnde PV[. gbwod{ wdecd{ kdm odwrmhd
Mxd. Ybcbwhm{de. kdndc edn hmh. Khwbo{lwd{ Ybcghmddm Pbolnde CbmbmfdeObarwrdm Khwbo{lwd{ Abmkbwdn Cdmdabcbm Ybmkhkhodm Kdpdw kdm CbmbmfdeKbydw{bcbm Ybmkhkhodm Mdphlmdn. {bnde cbndopdmdodm obfhd{dm ybmrnhpdm grorobarwrdm pbgdfdh gbm{ro kdwh obfhd{dm ybcgbnhdm edo hy{d gror {bop ybndadwdmobarwrdm gdfh phpvd PCO- Odwbmd gror#gror ybndadwdm obarwrdm pdmfd{ prnh{khkdyd{odm kh ydpdwdm-
Gror {bop ybndadwdm hmh {bnde cbndnrh ywlpbp ybmhndhdm lnbe Gdkdm P{dmkdwMdphlmdn Ybmkhkhodm pbgdfdh gror {bop ybndadwdm rm{ro PCO kdm {bndekhmxd{dodm cbcbmreh pxdwd{ obndxdodm rm{ro khfrmdodm kdndc ywlpbp
ybcgbndadwdm cbndnrh Ybwd{rwdm Cbm{bwh Ybmkhkhodm Mdphlmdn Mlclw ;2[derm 7995 {dmffdn 42 Dfrp{rp 7995-
Odch cbmxdcydhodm ybmfedwfddm xdmf pb{hmffh#{hmffhmxd obydkd pbnrwreybmrnhp xdmf {bnde gbwobmdm cbmfdnheodm edo `hy{d odwxdmxd obydkdKbydw{bcbm Ybmkhkhodm Mdphlmdn rm{ro khfrmdodm pb`dwd nrdp lnbe ydwdybmkhkho kdm ybpbw{d khkho PCO-
Gror {bop ybndadwdm xdmf {bnde khdnheodm edo `hy{dmxd obydkd Kbydw{bcbm
Ybmkhkhodm Mdphlmdn hmh. kdyd{ khrmkre %klvmnldk(. khfdmkdodm. kh`b{do.khdnhecbkhdodm. d{dr khjl{lolyh lnbe cdpxdwdod{- Mdcrm rm{ro ybmffdmkddmxdmf gbwphjd{ olcbwphdn edwfd ybmardndmmxd edwrp cbcbmreh ob{bm{rdm xdmfkh{b{dyodm lnbe Ybcbwhm{de- Kbmfdm kh{dxdmfodm plj{ lyxhmh khedwdyodm dodmnbghe cbcrkdeodm gdfh cdpxdwdod{ oerprpmxd ydwd ybmkhkho kdm ybpbw{d khkhoPCO kh pbnrwre Hmklmbphd cdryrm pbolnde Hmklmbphd xdmf gbwdkd kh nrdw mbfbwhrm{ro cbmfdopbp kdm cbcdmjdd{odmmxd pbgdfdh prcgbw gbndadw-
Odch gbwedwdy. pbcrd yhedo kdyd{ cbmkrormf obghadodm hmh- Obydkd ydwdybpbw{d khkho odch r`dyodm pbndcd{ gbndadw kdm pbclfd kdyd{ cbcdmjdd{odmgror hmh pbgdho#gdhomxd- Odch cbmxdkdwh gdevd gror hmh cdphe ybwnrkh{hmfod{odm cr{rmxd- Lnbe odwbmd h{r. pdwdm kdm owh{ho pdmfd{ odch edwdyodm-
Adodw{d. 46 Dfrp{rp 7995
Khwbo{rw Ybcghmddm PCO
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
5/286
hz
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
6/286
z
OD[D YBMFDM[DW
Yrah pxrorw obedkhwd{ Dn nde PV[ ybmrnhp ydmad{odm d{dp kdyd{khpbnbpdhodmmxd ybmrnhpdm gror dorm{dmph hmh- Gror hmh cbwryd#odm grorybndadwdm dorm{dmph xdmf gbwhph {bm{dmf cd{bwh ybndadwdm dorm{dmph
{hmfod{ kdpdw xdmf khwdm`dmf rm{ro ydwd phpvd Pbolnde Cbmbmfde Obarwrdm%PCO( ywlfwdc obdenhdm Dorm{dmph-
Mdcrm kbchohdm. gror hmh {hkdo cbmr{ry obcrmfohmdm khfrmdodm yrnd lnbeydwd phpvd Pbolnde Cbmbmfde D{dp %PCD( arwrpdm Hncr Ybmfb{derdm Plphdn%HYP( d{dr yhedo ndhm d{dr ybcrnd xdmf gbwchmd{ rm{ro cbcdedch dorm{dmph-
Odwbmd ybmrnhp gbwedwdy gdevd gror hmh ghpd khfrmdodm lnbe gbwgdfdh yhedo.cdod ybmxdcydhdm cd{bwh kdndc gror hmhyrm khprprm pb`dwd pbkbwedmd- Kdm
kdndc cbmxrprm gror hmh. ybmrnhp gbwdmffdydm gdevd ydwd ybcgd`d gbnrcybwmde cbcybndadwh dorm{dmph-
[rardm kh{rnhpmxd gror hmh rm{ro1 %4( cbmabndpodm obydkd ydwd ybcgd`d
{bm{dmf ybmfbw{hdm dorm{dmph. %7( cbcgbwhodm ybcdedcdm {bm{dmf phonrpdorm{dmph kdndc odh{dmmxd rm{ro cbmxrprm ndylwdm obrdmfdm ybwrpdeddm. %0(
cbcgbwhodm ybmabndpdm {bm{dmf ybmfbw{hdm rcrc ndylwdm obrdmfdm xdmf kdyd{khfrmdodm lnbe ydwd ybmfdcghn obyr{rpdm gdho ybwrpdeddm cdryrm kdndcobehkrydm pbedwh#edwh rm{ro kdpdw ybmfdcghndm obyr{rpdm obrdmfdm. %;(
cbmabndpodm {bm{dmf olmpby#olmpby xdmf cbmkdpdwh ybwndordm dorm{dmph d{dpprd{r {wdmpdoph. %2( cbcgbwhodm ybmfb{derdm kdpdw xdmf ord{ gdfh ydwd
ybcgd`d xdmf dodm cbcybndadwh dorm{dmph kh {hmfod{ ndmar{dm pbw{d kh ghkdmfghpmhp kdm obrdmfdm. kdm %:( cbcgbwhodm ndmkdpdm xdmf ord{ gdfh ydwd ybcgd`dxdmf hmfhm cbmfbcgdmfodm odwhwmxd kh ghkdmf dorm{dmph. ghpmhp kdm obrdmfdm-
Odwbmd gbfh{r olcynbop kdm gdmxdomxd {lyho xdmf dodm khgdedp kdndcgror hmh. cd{bwh xdmf khpdahodm kdndc gror hmh khpbprdhodm kbmfdm orwhornrc
xdmf gbwndor kh Pbolnde Cbmbmfde Obarwrdm %PCO( ywlfwdc obdenhdmDorm{dmph- Ybmxdahdm gror hmh {bwgdfh obkdndc 0 %{hfd( gdfhdm. xdh{r gror ob 4%pd{r( dodm cbmabndpodm phonrp dorm{dmph pb`dwd rcrc kdm ywdo{ho phonrp
dorm{dmph ydkd ybwrpdeddm adpd. gror ob 7 %krd( gbwhph {bm{dmf dorm{dmph ydkdybwrpdeddm kdfdmf- Ybcgdedpdm ydkd gror 4 %pd{r( kdm gror 7 %krd( cbmh{ho
gbwd{odm ydkd ybwrpdeddm ybwlwdmfdm. pbkdmfodm gror ob 0 %{hfd( cbmabndpodm{bm{dmf olmpby kdpdw dorm{dmph. xdomh olmpby xdmf cbmkdpdwh ybwndordmdorm{dmph d{dp prd{r {wdmpdoph-
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
7/286
zh
Ybcdedcdm {bm{dmf ywlpbp dorm{dmph xdmf {bwdmfodh kdndc phonrp
dorm{dmph cbwrydodm ywdpxdwd{ rm{ro cbcybndadwh cdpdnde#cdpdnde ndhm kdndcghkdmf dorm{dmph- Ydkd gror pd{r. ybmrnhp pbmfdad cbchnhe ybwrpdeddm adpd
rm{ro cbmbwdyodm ywlpbp obfhd{dm kdndc phonrp dorm{dmph. odwbmd {wdmpdoph#{wdmpdoph ybwrpdeddm adpd ybwlwdmfdm wbnd{hj pbkbwedmd khgdmkhmfodm kbmfdm
abmhp ybwrpdeddm xdmf ndhmmxd- Kbmfdm kbchohdm khedwdyodm gdevd ybcgd`ddodm nbghe crkde cbcdedch {dedydm#{dedydm obfhd{dm crndh kdwh ybm`d{d{dm{wdmpdoph ehmffd cbmadkh pbgrde ndylwdm obrdmfdm-
Ybmrnhp gbwedwdy. kbmfdm pbnbpdhmxd kdm {bwgh{mxd gror hmh. pbclfd ghpdkhcdmjdd{odm lnbe ydwd phpvd kdm frwr PCO pb Hmklmbphd ywlfwdc obdenhdm
Dorm{dmph oerprpmxd. kdm ydwd ybcgd`d ndhmmxd. rm{ro nbghe cbcdedch
ybndadwdm dorm{dmph-Ybmrnhp cbmxdkdwh gdevd gror hmh cdphe cbchnhoh gdmxdo oborwdmfdm kdm
obpdndedm- Lnbe odwbmd h{r. ybmrnhp pdmfd{ gbw{bwhcdodphe dydghnd ybcgd`d
gbwpbkhd cbcgbwhodm owh{ho kdm pdwdm. pbehmffd kdyd{ khfrmdodm rm{roybmxbcyrwmddm ydkd bkhph gbwhor{mxd-
Pbclfd gbwcdmjdd{$
Ybmrnhp
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
8/286
zhh
KDJ[DW HPH
OD[D PDCGR[DM hhh
OD[D YBMFDM[DW z
KDJ[DW HPH zhh
GDG 4 DORM[DMPH KDM LYBWDPH GHPMHP 4D- Ybmfbw{hdm kdm [rardm Dorm{dmph 4
G- Ybwdm Dorm{dmph kdndc Ybwrpdeddm kdmYbmffrmd Dorm{dmph 0
@- Ywljbph Dorm{dmph 2
K- Ghkdmf#Ghkdmf Pybphdnhpdph Dorm{dmph 2B- Abmhp#Abmhp Ybwrpdeddm 5
J- Abmhp#Abmhp Lwfdmhpdph Ybwrpdeddm 8
Pldn#Pldn Nd{hedm Gdg 4 49
GDG 7 [WDMPDOPH GHPMHP YBWRPDEDDM KDM YBWPDCDDMKDPDW DORM[DPH 44
D- Ybmfbw{hdm [wdmpdoph Ghpmhp Ybwrpdeddm 44G- Ybwpdcdm Kdpdw Dorm{dmph 40
@- Dmdnhphp [wdmpdoph 40K- Ndylwdm Obrdmfdm 77
@LM[LE PLDN KDM YBMXBNBPDHDMMXD 7:
Pldn#Pldn Nd{hedm Gdg 7 78
PLDN GBWNDMAR[ 05
GDG 0 DORM %WBOBMHMF( KDM YBMFFRMDDMMXD ;4D- Ybmfbw{hdm Dorm. Gror Gbpdw kdm Abmhp#Abmhp Dorm
kdndc Ybwrpdeddm ;7
G- Gbm{ro#Gbm{ro Dorm ;0@- Phjd{#Phjd{ Dorm kdm D{rwdm Ybm`d{d{dm Dorm ;2
K- Dorm kdm Ybwpdcddm Kdpdw Dorm{dmph 29B- Pdnkl Mlwcdn Dorm 24J- @dwd Ybm`d{d{dm [wdmpdoph kdndc Dorm 27
@LM[LE PLDN KDM YBMXBNBPDHDMMXD 2:
Pldn#Pldn Nd{hedm Gdg 0 :9
PLDN GBWNDMAR[ 64
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
9/286
zhhh
GDG ; YBM@D[D[DM [WDMPDOPH GHPMHP 60D- Cbcdedch Ndmfode#Ndmfode kdndc Ywlpbp Ybm`d{d{dm 60
G- Cbmfdmdnhphp Ybmfdwre [wdmpdoph Ghpmhp {bwedkdy Dorm 62@- Ybmfbw{hdm Arwmdn kdm Jrmfphmxd 6:K- Gbm{ro#Gbm{ro Gror Arwmdn %Edwhdm( 6:
B- Cbmxhdyodm Dxd{#dxd{ Arwmdn kh Gror Edwhdm 68@LM[LE PLDN KDM YBMXBNBPDHDMMXD 84
Pldn#Pldn Nd{hedm Gdg ; 80
PLDN GBWNDMAR[ 88
GDG 2 YLP[HMF KDM GROR GBPDW 494
D- Gror Gbpdw kdm Obfrmddmmxd 494G- Kdj{dw Dorm %Wbobmhmf( 49;
@- Ylp{hmf%Ybchmkdedm( Dxd{ Arwmdn ob Gror Gbpdw 49:
@LM[LE PLDN KDM YBMXBNBPDHDMMXD 440
Pldn#Pldn Nd{hedm Gdg 2 446
PLDN GBWNDMAR[ 472
GDG : MBWD@D PDNKL 476
D- Ybmfbw{hdm kdm Obfrmddm Mbwd`d Pdnkl 476G- Ywlpbkrw Cbmxhdyodm Mbwd`d Pdnkl 475@- Ob{bwgd{dpdm Mbwd`d Pdnkl 404
K- Cbmxhdyodm Mbwd`d Pdnkl 407B- Cbmkb{boph Mbwd`d Pdnkl xdmf [hkdo Pbhcgdmf 40:
@LM[LE PLDN KDM YBMXBNBPDHDMMXD 405
Pldn#Pldn Nd{hedm Gdg : 4;6
PLDN GBWNDMAR[ 422
GDG 6 YBMXBPRDHDM KDM OLWBOPH DORM 426D- Obgr{redm Ybmxbprdhdm 426
G- Abmhp#Abmhp Ybmxbprdhdm 428
@- Arwmdn Ybmxbprdhdm 4:9K- Olwboph kdm Dxd{ Arwmdn Olwboph 46;
@LM[LE PLDN KDM YBMXBNBPDHDMMXD 465
Pldn#Pldn Nd{hedm Gdg 6 459
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
10/286
hu
GDG 5 MBWD@D NDARW 458D- Ybmfbw{hdm kdm Obfrmddm Mbwd`d Ndarw 458
G- Gbm{ro kdm Hph Mbwd`d Ndarw 458@- Cbmxhdyodm Mbwd`d Ndarw 489
@LM[LE PLDN KDM YBMXBNBPDHDMMXD 48;
Pldn#Pldn Nd{hedm Gdg 5 486
GDG 8 NDYLWDM OBRDMFDM 792
D- Abmhp#Abmhp Ndylwdm Obrdmfdm 792G- Gbm{ro Ndylwdm Obrdmfdm 744
@- Cbmxhdyodm Ndylwdm Obrdmfdm 74:
Pldn#Pldn Nd{hedm Gdg 8 745
GDG 49 YBMR[RYDM GROR KDM ARWMDN YBCGDNHO 772
D- Cbmabndpodm Obfrmddm Arwmdn Ybmr{ry 772G- Cbmxhdyodm Arwmdn Ybmr{ry 77:
@- [dedy#[dedy Ybmr{rydm Gror 77:K- Arwmdn Ybmr{ry rm{ro Ybwrpdeddm Ybwpbor{rdm 70:B- Arwmdn Ybmr{ry rm{ro Ybwrpdeddm Ybwpbwldm 705
J- Obfrmddm Arwmdn Ybcgdnho %Wbzbwphmf Bm{wx( 7;9F- Cbmxhdyodm Arwmdn Ybcgdnho 7;9
@LM[LE PLDN KDM YBMXBNBPDHDMMXD 7;6
Pldn#Pldn Nd{hedm Gdg 49 724
GDG 44 MBWD@D PDNKL PB[BNDE YBMR[RYDM 7:4D- Ybmfbw{hdm kdm Obfrmddm Mbwd`d Pdnkl
pb{bnde Ybmr{rydm 7:4G- Gbm{ro#Gbm{ro Mbwd`d Pdnkl pb{bnde Ybmr{rydm 7:4@- Cbmxhdyodm Mbwd`d Pdnkl pb{bnde Ybmr{rydm 727
Pldn#Pldn Nd{hedm Gdg 44 7:;
KDJ[DW YRP[DOD 7:8
KDJ[DW HP[HNDE 764
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
11/286
u
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
12/286
4
Ybwdmdm dorm{dmph pbgdfdh dnd{ gdm{r kdndc ybmfdcghndm obyr{rpdm
bolmlch kdm obrdmfdm pbcdohm khpdkdwh lnbe pbcrd yhedo xdmf gbwobybm{hmf#dm- Gdeodm lwfdmhpdph ybcbwhm{de yrm. pbodwdmf hmh pbkdmf gbwrydxd rm{rocbmbwdyodm olmpby#olmpby dorm{dmph ydkd ylnd cdmdabcbmmxd rm{ro {rardmybw{dmffrmfadvdgdm obfhd{dm- H{rnde pbgdgmxd. dorm{dmph pbcdohm gdmxdokhybndadwh kh gbwgdfdh ndyhpdm cdpxdwdod{ crndh kdwh phpvd pbolnde kh ybmkhkhodm
kdpdw pdcydh kbmfdm ybmkhkhodm {hmffh-[hkdo kdyd{ khyrmfohwh gdevd pbgdfhdm gbpdw hmjlwcdph xdmf khybwnrodm
ydwd cdmdabw clkbwm dkdnde hmjlwcdph dorm{dmph- Lnbe odwbmd h{r. ydwd cdmdabwkh{rm{r{ rm{ro cbchnhoh obcdcyrdm cbmfdmdnhphp kdm cbmffrmdodm kd{ddorm{dmph- Ybwobcgdmfdm ybwbolmlchdm xdmf pbcdohm ybpd{ hmhnde xdmf
cbmrm{r{ ydwd ybndor bolmlch rm{ro nbghe cbcdedch kd{d dorm{dmph xdmf kdyd{cbcgbwhodm hmjlwcdph obrdmfdm xdmf khgr{reodm lnbe cdpxdwdod{ kdndcybmfdcghndm obyr{rpdm bolmlch-
D- Ybmfbw{hdm kdm [rardm Dorm{dmph
GDG 4
DORM[DMPH KDM LYBWDPH GHPMHP
Dorm{dmph pbwhmf khpbgr{ pbgdfdh gdedpdghpmhp %grphmbpp ndmfrdfb(. d{dr nbghe {byd{mxdpbgdfdh gdedpd ybmfdcgh ndm obyr{rpdm-Pbcdohm pbpblwdmf cbmfrdpdh gdedpd hmh. cdod
dodm pbcdohm gdho yrnd lwdmf {bwpbgr{ cbmdmfdmhgbwgdfdh dpybo obrdmfdm kdndc obehkrydmmxd-
Dorm{dmph pbw hmf khpbgr{
pbgdfdh gdedpd ghpmhp%grphmbpp ndmfrdfb(-
Kdwh prkr{ ydmkdmf ybmffrmd
adpd. dorm{dmph pbgdfdh
ybmxbkhd hmjlwcdph-
Kbjhmhph dorm{dmph kdyd{ khwrcrpodm cbndnrh 7 %krd( prkr{ ydmkdmf. xdomh
kbjhmhph kdwh prkr{ ydmkdmf ybmffrmd adpd dorm{dmph kdm kbjhmhph kdwh prkr{
ydmkdmf ywlpbp obfhd{dmmxd-
Dydghnd kh{hmadr kdwh prkr{ ydmkdmf ybmffrmdadpd dorm{dmph. dorm{dmph kdyd{ khkbjhmhphodm
pbgdfdh prd{r khphynhm hncr kdm d{dr do{hzh{dp adpdxdmf cbmxbkhdodm hmjlwcdph xdmf khybwnrodmrm{ro cbndopdmdodm obfhd{dm pb`dwd bjhphbm kdmcbmfbzdnrdph obfhd{dm prd{r bm{ h {dp d{dr{wdmpdoph xdmf gbwphjd{ obrdmfdm %jhmdm`hdn(-
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
13/286
7
Obfrmddm hmjlwcdph dorm{dmph dkdnde rm{ro1
4- Cbcgrd{ ybwbm`dmddm xdmf bjbo{hj. pbodnhfrp cbmfdkdodm ybmfdvdpdm.pbw{d ybmfdcghndm obyr{rpdm bolmlch xdmf {byd{ lnbe cdmdabcbm?
7- Ybw{dmffrmfadvdgdm bm{h{dp obydkd ydwd hmzbp{lw. owbkh{lw. ybcbwhm{de. kdmpbgdfdhmxd-
Ahod kh{ hmadr kdwh prkr{ ydmkdmf ywlpbpobfhd{dmmxd. dorm{dmph kdyd{ khkbj hmhphodm
pbgdfdh ywlpbp ybm`d{d{dm. ybmfflnlmfdm.ybwhmfodpdm. ybndylwdm kdm ybmfdmdnhpddm kd{d
obrdmfdm prd{r bm{h{dp- Kdwh phmh ghpd khnhed{. gdevddorm{dmph cbwrydodm obfhd{dm xdmf olcynbop.cbmxdmfor{ gbwgdfdh cd`dc obfhd{dm. pbehmffd
ydkd kdpdwmxd dorm{dmph edwrp1
4- Cbmfhkbm{hjhodphodm kd{d cdmd xdmf gbwodh{dmd{dr wbnbzdm kbmfdm obyr{rpdm xdmf dodmkhdcghn?
7- Cbcwlpbp d{dr cbmfdmdn hphp kd{d xdmf
wbnbzdm?0- Cbmfrgde kd{d cbmadkh hmjlwcdph xdmf kdyd{
khfrmdodm rm{ro ybmfdcghndm obyr{rpdm-
Kdwh kbjhmhph kh d{dp. pb`dwd pbkbwedmd oh{d
kdyd{ cbmabndpodm gdevd dorm{dmph kdyd{
cbmfedphnodm hmjlwcdph xdmf khfrmdodm cdmdabwrm{ro cbmadndmodm lybwdph ybwrpdeddm-
Dorm{dmph arfd cbcgbwhodm hmjlwcdph obydkdyhedo#yhedo xdmf gbwobybm{hmfdm rm{ro cbmfb#
{derh ohmbwad obrdmfdm kdm olmkhph ybwrpdeddm-
Kdwh prkr{ ydmkdmf ywlpbpobfhd{dm. dorm{dmph pbgdfdh
ywlpbp ybm`d{d{dm.
ybmfflnlmfdm. ybwhmfodpdm.
ybndylwdm kdm ybmfdmdnhpddm
kd{d obrdmfdm-
Dorm{dmph dkdnde php{bchmjlwcdph xdmf cbcgbwhodm
ndylwdm obydkd yhedo#yhedo
gbwobybm{hmfdm cbmfbmdh
obfhd{dm bolmlch kdm olmkhph
ybwrpdeddm-
Kbmfdm kbchohdm. pb`dwd rcrc. dorm{dmph kdyd{ khkbjhmhphodm pbgdfdhphp{bc hmjlwcdph obrdmfdm xdmf cbmfedphnodm ndylwdm obydkd yhedo#yhedo
xdmf gbwobybm{hmfdm cbmfbmdh do{hzh{dp bolmlch kdm olmkhph ybwrpdeddm-
Pbgdfdh prd{r php{bc hmjlwcdph obrdmfdm. dorm{dmph cbwrydodm pbgrdeywlpbp kdwh 0 %{hfd( do{hzh{dp. xdh{r ybmfhkbm{hjhodphdm. ybm`d{d{dm kdm olcrmhodph
obadkhdm#obadkhdm bolmlchp prd{r ybwrpdeddm xdmf cbmfedphnodm hmjlwcdphgdfh ybmffrmdmxd. pbgdfdhcdmd khabndpodm kdndc hnrp{wdph 4-4-
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
14/286
0
Hnrp{wdph 4-41 Ywlpbp Dorm{dmph
Yhedo #yhedo xdmf
gbwobybm{hmfdm kbmfdmhmjlwcdph dorm{dmph dkdnde
cdmdabw. hmzbp{lw. owbkh{lw.
ybcbwhm{de. lwfdmhpdph mhw ndgd.
ndhmmxd-
4- Cdmdabw- Pblwdmf cdmdabw ybwrpdeddm
cbcbwnrodm hmjlwcdph dorm{dmph rm{ro ybmxr#prmdm ybwbm`dmddm ybwrpdeddm. cbmf#bzdnrdph obcdardm xdmf kh`dydh ybwrpdeddm.
pbw{d cbndorodm { hmkdodm olwboph xdmf
khybwnrodm-
7- Hmzbp{lw- Ydwd hmzbp{lw pdmfd{ cbcbwnrodm kd{d dorm{dmph prd{r lwfdmhpdphrm{ro cbmfdmdnhphp ybwobcgdmfdm lwfdmhpdph xdmf gbwpdmfor{dm- Hmzbp{lw
{bnde cbndorodm ybmdmdcdm clkdn ydkd prd{r rpded. kbmfdm {rardm rm{rocbmkdyd{odm edphn- Pbehmffd. hmzbp{lw edwrp cbndorodm dmdnhphp ndylwdm
obrdmfdm ybwrpdeddm xdmf dodm khyhnhemxd rm{ro khprm{ho kdmd kdwh hmzbp{lw-
0- Owbkh{lw- Owbkh{lw gbwobybm{hmfdm kbmfdm kd{d dorm{dmph. odwbmd owbkh{lwgbwobybm{hmfdm rm{ro ybcgbwhdm owbkh{ obydkd dnlm mdpdgdemxd- Mdpdgde
G- Ybwdm Dorm{dmph kdndc Ybwrpdeddm kdm Ybmffrmd
Dorm{dmphYhedo#yhedo xdmf gbwobybm{hmfdm cbmffrmdodm ndylwdm dorm{dmph pbgdfdh
prcgbw hmjlwcdph r{dcd rm{ro ybmfdcghndm obyr{rpdm- Hmjlwcdph ndhm yrm arfd
khybwnrodm kdndc ybmfdcghndm obyr{rpdm ybwrpdeddm- Hmjlwcdph#hmjlwcdph{bwpbgr{ kh{dcyrmf cbmadkh pd{r. khdmdnhphp kdm ydkd doehwmxd khydodh pbgdfdh
kdpdw rm{ro ybmfdcghndm obyr{rpdm-Pbgdfdh prd{r php{bc hmjlwcdph. Dorm{dmph pdmfd{nde khybwnrodm gdho lnbe
yhedo hm{bwm ybwrpdeddm. cdryrm kdwh nrdw ybwrpdeddm- Pb`dwd fdwhp gbpdw.
yhedo#yhedo xdmf cbcbwnrodm hmjlwcdph dorm{dmph dkdnde1
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
15/286
;
xdmf khyhnhe owbkh{lw dkdnde mdpdgde xdmf cdcyr cbmfbcgdnhodm yloloyhmadcdm gbpbw{d grmfdmxd ydkd vdo{r xdmf {byd{- Lnbe odwbmd owbkh{lw
pdmfd{ gbwobybm{hmfdm kbmfdm ndylwdm obrdmfdm `dnlm mdpdgde kdmmdpdgdemxd-
;- Hmp{dmph Ybcbwhm{de- Hmp{dmph ybcbwhm{de pdmfd{ gbwobybm{hmfdm kbmfdm
hmjlwcdph dorm{dmph- Kdwh hmjlwcdph obrdmfdm prd{r lwfdmhpdph. ybcbwhm{dedodm kdyd{ cbmb{dyodm gbpdwmxd ydado xdmf edwrp khgdxdw lnbe lwfdmhpdphxdmf gbwpdmfor{dm-
2- Lwfdmhpdph Mhwndgd- Cbpoh lwfdmhpdph mhwndgd gbw{rardm {hkdo rm{ro cbm`dwhndgd. lwfdmhpdph hmh cdphe pdmfd{ cbcbwnrodm hmjlwcdph obrdmfdm rm{ro{rardm ybmxrprmdm dmffdwdm. cbcgdxdw odwxdvdm kdm cbcgdxdw gbgdm#
gbgdm xdmf ndhm-
:- Ybcdodh ndhmmxd- Hmjlwcdph dorm{dmph arfd khybwnrodm lnbe lwfdmhpdph ndhmmxd
pbybw{h lwfdmhpdph grwre. xdmf cbcbwnrodm hmjlwcdph dorm{dmph rm{rocbmfdarodm obmdhodm fdah. {rmadmfdm#{rmadmfdm. pbw{d cbmfb{derhobcdardm ybwrpdeddm kh cdmd cbwbod gbobwad-
Ywlpbp khcdmd dorm{dmph cbmfedphnodm hmjlwcdph gdfh ybmffrmd khabndpodm
ydkd hnrp{wdph 4-7-
Hnrp{wdph 4-71 Hmjlwcdph Dorm{dmph kdm Yhedo xdmf Gbwobybm{hmfdm
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
16/286
2
@- Ywljbph Dorm{dmph
Ywljbph dorm{dm khobnlcyloodm
cbmadkh 7 %krd(. xdh{r dorm{dm
yrgnho kdm dorm{dm hm{bwm-
Olm{whgrph ydwd dorm{dm {bwedkdy php{bc plphdnbolmlch prd{r mbfdwd {hkdonde pbkhoh{- ghkdmfpybphdnhpdph dorm{dmph kdndc ywdo{ho pbedwh#edwh-
Pb`dwd fdwhp gbpdw. dorm{dmph khgbkdodm cbmadkh7 %krd( ghkdmf xdh{r1 %4( dorm{dmph yrgnho. kdm %7(
dorm{dmph hm{bwm %dorm{dmph pvdp{d(-
Dorm{dmph yrgnho gbwobmddm kbmfdm ybndxdmdm adpd dorm{dmph gdfhcdpxdwdod{- Dorm{dm xdmf gbwywljbph ydkd dorm{dmph yrgnho khpbgr{ pbgdfdh
dorm{dm yrgnho kdm cbwbod dodm cbmkdyd{odm jbb kdwh ybmffrmd adpdmxd- Abmhpybobwaddm xdmf ghdpd khndorodm lnbe dorm{dm yrgnho cbnhyr{h ybcbwhopddmndylwdm obrdmfdm. gdm{rdm kh ghkdmf ybwydadodm. php{bc hmjlwcdph dorm{dmph
d{dryrm olmprn{dph cdmdabcbm- Rm{ro kdyd{ cbmadkh Dorm{dm Yrgnho
Gbwpbw{hjhod{ %@bw{hjhbk Yrgnh` D``lrm{dm{p 3 @YD( dkd ybwpxdwd{dm oerprp xdmfedwrp kh{bcyre lnbe ydwd dorm{dm- Lwfdmhpdph ywljbph dorm{dm kh Hmklmbphdkhpbgr{ Hod{dm Dorm{dm Hmklmbphd %HDH(-
Pbkdmfodm. kdndc dorm{dmph hm{bwmdn. ydwd dorm{dm dodm gbobwad ydkd
pbgrde ybwrpdeddm- Dorm{dmph hm{bwm khpbgr{ arfd dorm{dmph pvdp{d- Ydwddorm{dm xdmf gbwob`hcyrmf kdndc dorm{dmph hm{bwm hmh khod{dodm gbwywljbph
pbgdfdh dorm{dm hm{bwm d{dr dorm{dm pvdp{d d{dr dorm{dm cdmdabcbm- Adpdxdmf khgbwhodm lnbe ydwd dorm{dm kdndc pbgrde ybwrpdeddm cbnhyr{h ybobwaddm#
ybobwaddm pbgdfdh1 %d( `lm{wlnnbw. %g( glloobbybw%ybcbfdmf gror(. %`( `lp{
d``lrm{dm{%dorm{dm hmkrp{wh d{dr dorm{dm ghdxd(. %k( Hm{bwmdn drkh{lw%ybcbwhopdhm{bwm(. %b( {du pyb`hdnhp{. kdm %j( dorm{dm ybmxrprm dmffdwdm-
K- Ghkdmf#Ghkdmf Pybphdnhpdph Dorm{dmph
4- Dorm{dmph obrdmfdm khpbgr{ arfd dorm{dmph rcrc %fbmbwdn d``lrm{hmf(-Hmjlwcdph xdmf khpdahodm kdwh dorm{dmph obrdmfdm gbwryd ndylwdm obrdmfdm.
xdmf ybmffrmdmxd dkdnde ybmfdcghn obyr{rpdm kdwh yhedo nrdw ybwrpdeddm-Hmjlwcdph xdmf khedphnodm lnbe dorm{dmph obrdmfdm gbwphjd{ rcrc rm{rogbwgdfdh ybmffrmd- Obnlcylo ybmffrmd xdmf ghdpdmxd cbcbwnrodm
hmjlwcdph dorm{dmph obrdmfdm dkdnde1d- Ybchnho ybwrpdeddm. cbmffrmdodm hmjlwcdph obrdmfdm hmh rm{ro
ybmfdcghndm obyr{rpdm dydode cbwbod dodm {b{dy gbw{dedm ydkdybchnhodm ybwrpdeddm {bwpbgr{ d{dr edwrp cbnbydpodm obybchnhodmkdndc ybwrpdeddm-
g- Owbkh{lw ybwrpdeddm. cbmffrmdodm hmjlwcdph obrdmfdm hmh rm{roybmfdcghndm obyr{rpdm dydode yhedomxd dodm cbcybwydmadmf
ybcgbwhdm owbkh{ ybwrpdeddm {bwpbgr{ d{dr cbmlndomxd-
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
17/286
:
`- Ybcbwhm{de cbmffrmdodm hmjlwcdph hmh pbgdfdh kdpdw ybmb{dydmgbpdwmxd ydado. kpg-
k- Odwxdvdm cbcbwnrodm hmjlwcdph obrdmfdm hmh rm{ro cbndorodmmbflphdph kbmfdm ybwrpdeddm kdndc edn olm{wdo d{dr gbwgdfdhobyr{rpdm xdmf gbwodh{dm kbmfdm ob{bmdfdobwaddm-
b- Ybndmffdm ybwrpdeddm cbmffrmdodm hmjlwcdph obrdmfdm hmh rm{roybmfdcghndm obyr{rpdm xdmf gbwodh{dm kbmfdm obwad pdcd kbmfdm
ybwrpdeddm-
Dorm{dmph obrdmfdm ghdpdmxd cbnhyr{h 0 %{hfd( jrmfph. xdh{r %4( ybchnhedmkdm ybm`d{d{dm kd{d. %7( dmdnhphp kd{d. kdm %0( cbmxhdyodm ndylwdm gdfhybmffrmd- Hnrp{wdph 4-0 cbmrmaroodm ob{hfd jrmfph {bwpbgr{-
Hnrp{wdph 4-01 [hfd Jrmfph kdndc Dorm{dmph Obrdmfdm
7- Dorm{dmph ghdxd %`lp{ d``lrm{hmf(. ybmfdmffdwdm cdpro kdndc obnlcylodorm{dmph cdmdabcbm- Cdmdabcbm ybwrpdeddm edwrp cbmxbkhdodmgbwgdfdh hmjlwcdph rm{ro ybm`dydhdm pdpdwdm- Od{bflwh r{dcd kdwh hmjlwcdph
xdmf khybwnrodm dkdnde rm{ro ybwbm`dmddm kdm ybmfbmkdnhdm ybwrpdeddmxdmf gbwphjd{ edwhdm- Cdmdabcbm edwrp cbmfb{derh dyd xdmf {bwadkh kh
ybwrpdeddm kdm nhmformfdmmxd ydkd pdd{ pbodwdmf kdm dydode lybwdphybwrpdeddm ghpd gbwadndm kbmfdm ndm`dw pbgdfdhcdmd xdmf khhmfhmodm rm{rocbm`dydh {rardmmxd- Od{bflwh ndhm d{dp hmjlwcdph xdmf khgr{reodm cdmdabcbm
dkdnde rm{ro ybwbm`dmddm admfod ydmadmf. chpdnmxd rm{ro cbmbm{rodm
obghadodm cbmxbnrwre gdfh ybwrpdeddm d{dr rm{ro cbcgrd{ obghadodmoerprp odwbmd dkdmxd obadkhdm kh cdpd ndcydr xdmf {hkdo khhmfhmodm dodm{bwrndmf ndfh kh cdpd cbmkd{dmf-
0- Dorm{dmph cdmdabcbm cbnhyr{h 0 %{hfd( jrmfph. xdh{r1 %4( ybchnhedm kdm
ybm`d{d{dm kd{d. %7( dmdnhphp kd{d. kdm %0( cbmxhdyodm ndylwdm gdfhcdmdabcbm- Ob{hfd jrmfph hmh mdcydo kdndc pobcd pbgdfdh gbwhor{1
YBCHNHEDM kdm
YBM@D[D[DM KD[DRm{ro cbmxbkhdodm
pborcyrndm kd{d
ybwrpdeddm kh cdpd ndnr
kdwh lybwdph ybwrpdeddm
xdmf {bnde khndorodm kdmnhmformfdmmxd
DMDNHPHP KD[D
CBMXHDYODM NDYLWDM
GDFH YBMFFRMD
Ndylwdm Obrdmfdm
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
18/286
6
Hnrp{wdph 4-;1 [hfd Jrmfph kdndc Dorm{dmph Cdmdabcbm
;- Dorm{dmph ybcbwhopddm %Drkh{hmf(Dorm{dmph ybcbwhopddm dkdnde ghkdmf dorm{dmph xdmf gbwergrmfdm
kbmfdm obfhd{dm ybcbwhopddm {bwedkdy `d{d{dm edphn obfhd{dm Dorm{dmphObrdmfdm xdmf gbwphjd{ ybmfrahdm d{dp obndxdodm Ndylwdm Obrdmfdm
pb`dwd gbgdp %hmkbybmkbm, {hkdo gbwyhedo( kdm lgxbo{hj-
2- Dorm{dmph Ybwydadodm%[du D``lrm{hmf(Ghkdmf dorm{dmph ybwydadodm gbwergrmfdm kbmfdm ybmbm{rdm lgxbo
ydado xdmf cbmadkh {dmffrmfdm ybwrpdeddm pbw{d ybweh{rmfdmmxd- Obfhd{dm
dorm{dmph ybwydadodm dkdnde cbcgdm{r cdmdabcbm kdndc cbmbm{rodmyhnhedm#yhnhedm {wdmpdoph xdmf dodm khndorodm pbergrmfdm kbmfdm ybw{hc#
gdmfdm ybwydadodm-
:- Dorm{dmph Dmffdwdm%Grkfb{dwx D``lrm{hmf(Ghkdmf obfhd{dm dorm{dmph dmffdwdm gbwergrmfdm kbmfdm ybmfrcyrn#
dm kdm ybmflndedm kd{d lybwdph obrdmfdm xdmf prkde {bwadkh pbw{d {dophwdmobcrmfohmdm xdmf dodm {bwadkh. rm{ro obybm{hmfdm ybmb{dydm wbm`dmdlybwdph obrdmfdm ybwrpdeddm %dmffdwdm( kdndc prd{r ybwhlkb {bw{bm{r-
6- Dorm{dmph Ybcbwhopddm%Flzbwmcbm{dn D``lrm{hmf(
Dorm{dmph ybcbwhm{dedm dkdnde ghkdmf dorm{dmph xdmf obfhd{dmmxdgbwergrmfdm kbmfdm cdpdnde ybcbwhopddm obrdmfdm mbfdwd ndqhc khpbgr{
Dkchmhp{wdph Obrdmfdm Mbfdwd-
YBCHNHEDM kdm
YBM@D[D[DM KD[D
Rm{ro cbmxbkhdodm
pborcyrndm kd{d
ybwrpdeddm kh cdpd ndnrkdwh lybwdph ybwrpdeddm
xdmf {bnde khndorodm kdm
nhmformfdmmxd
DMDNHPHP KD[D
CBMXHDYODM
NDYLWDM GDFH
CDMDABCBM
Rm{ro ybwbm`dmddm kdm
ybmfbmkdnhdm lybwdphybwrpdeddm
CBMXHDYODM
NDYLWDM GDFH
CDMDABCBM
Rm{ro ybwbm`dmddmadmfod ydmadmf
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
19/286
5
B- Abmhp#Abmhp YbwrpdeddmKdndc ywdo{ho kdm obehkrydm pbedwh#edwh. gdmxdo abmhp ybwrpdeddm xdmf
dkd kh Hmklmbphd- Pb`dwd rcrc. ybwrpdeddm dkdnde prd{r lwfdmhpdph xdmfcbcdmjdd{odm prcgbw kdxd %hmyr{( pbybw{h gdedm gdor. {bmdfd obwad rm{ro
khywlpbp kdndc cbmfedphnodm gdwdmf d{dr adpd %lr{yr{( gdfh ybndmffdm- Rorwdm
ybwrpdeddm yrm arfd pdmfd{ gbwzdwhdph. dkd xdmf ob`hn ehmffd ybwrpdeddmwdopdpd-
[rardm kdwh obgdmxdodm ybwrpdeddm dkdnde rm{ro cbcdophcrcodm ndgd-Ndgd dkdnde pbnhphe dm{dwd arcnde xdmf kh{bwhcd kdwh ybndmffdm d{dp gdwdmf
d{dr adpd xdmf khedphnodm kbmfdm arcnde xdmf khobnrdwodm rm{ro cbcgbnhprcgbw kdxd kdndc cbmfedphnodm gdwdmf d{dr adpd {bwpbgr{- Mdcrm dkd arfd
ybwrpdeddm xdmf gbw{rardm {hkdo pbcd{d#cd{d odwbmd ndgd xdmf khpbgr{pbgdfdh ybwrpdeddm mhwndgd-
Abmhp ybwrpdeddm dkd 0 %{hfd(.
xdh{r ybwrpdeddm cdmrjdo{rw.
ybwrpdeddm kdfdmf. kdm
ybwrpdeddm adpd-
[bwkdyd{ 0 %{hfd( abmhp ybwrpdeddm xdmfgbwlybwdph rm{ro cbmfedph nodm ndgd. xdh{r
ybwrpdeddm cdmrjdo{rw. ybwrpdeddm kdfdmf. kdmybwrpdeddm adpd- Pb{hdy abmhp ybwrpdeddm cbchnhoh
odwdo{bwhp{ho {bwpbmkhwh- Odwdo{bwhp{ho ybwrpdeddm{bwpbgr{ dkdnde pbgdfdh gbwhor{1
4- Ybwrpdeddm Cdmrjdo{rw
Ybwrpdeddm hmh cbmfrgde hmyr{kdpdw cbmadkh ywlkro adkh xdmf dodmkhardn obydkd cdphmf#cdphmf ybndmffdm- @lm{le ybwrpdeddm xdmf{bwflnlmf kdndc ybwrpdeddm cdmrjdo{rw. pbybw{h Y[ Frkdmf Fdwdc kbmfdm
ywlkro r{dcdmxd dkdnde wlolo. Y[ Rmhnbzbw xdmf cbmfedphnodm gdwdmf#gdwdmf olmprcph. pbybw{h ydp{d fhfh. pdgrm cdmkh. kdm pbgdfdhmxd-
7- Ybwrpdeddm Kdfdmf
Ybwrpdeddm hmh arfd cbmardn ywlkro ob ybndmffdm. {b{dyh ybwrpdeddmhmh {hkdo cbcywlkroph pbmkhwh gdwdmf xdmf dodm khardn- Ybwrpdeddm cbcgbnhkdwh ybwrpdeddm ndhm gdwdmf xdmf dodm khardnmxd- @lm{le ybwrpdeddm
kdfdmf dkdnde Dnjdcdw{. Dnjd. Ebwl. kdm pbgdfdhmxd-
0- Ybwrpdeddm AdpdYbwrpdeddm hmh cbmfedphnodm adpd. grodm gdwdmf d{dr ywlkro xdmf odpd{
cd{d- @lm{le ybwrpdeddm hmh dkdnde El{bn Pdm{hod. Ghwl Ybwadndmdm Pedjhwd.kdm pbgdfdhmxd-
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
20/286
8
J- Abmhp#Abmhp Lwfdmhpdph YbwrpdeddmEdcyhw pbcrd lwfdmhpdph cbcbwnrodm dorm{dmph- Kdndc edn {bw{bm{r.
ywlpbkrw dorm{dmph kdyd{ {bwfdm{rmf ydkd gbm{ro lwfdmhpdph- Lnbe odwbmd h{r.pbgbnrc cbcgdedp {bm{dmf cd{bwh dorm{dmph xdmf nbghe adre. ybwnr gdfh oh{d
rm{ro cbmfbmdn gbm{ro lwfdmhpdph d{dr ybwrpdeddm-
Gbm{ro ybwrpdeddm cbnhyr{h
ybwrpdeddm ybwpblwdmfdm.
ybwrpdeddm ybwpbor{rdm. kdm
ybwrpdeddm ybwpbwldm-
Rcrcmxd {bwkdyd{ 0 %{hfd( gbm{ro ybwrpdeddm
xdmf gbwgbkd. xdh{r ybwrpdeddm ybwlwdmfdm.ybwrpdeddm ybwpbor{rdm. kdm ybwrpdeddmybwpbwldm- Cdphmf#cdphmf gbm{ro ybwrpdeddm hmh
cbchnhoh obnbcdedm kdm obrmffrndm cdphmf#cdphmf- Abmhp#abmhp ybwrpdeddm cbnhyr{h1
4- Ybwrpdeddm YbwpblwdmfdmYbwrpdeddm ybwpblwdmfdm khchnhoh lnbe hmkhzhkr. ybchnho {rmffdn- Gbm{ro
hmh crkde ybmfbnlnddmmxd. ghdxdmxd arfd {hkdo {bwndnr cdedn- Obnbcdedmr{dcd gbm{ro ybwrpdeddm hmh dkdnde prcgbw kdxd obrdmfdm xdmf {bwgd{dp
ydkd edw{d chnho ywhgdkh-
7- Ybwrpdeddm Ybwpbor{rdmYbwrpdeddm ybwpbor{rdm khchnhoh lnbe krd d{dr nbghe hmkhzhkr. cdphmf#
cdphmf ybchnho cbmxb{lwodm clkdnmxd ob ybwrpdeddm rm{ro gbobwadpb`dwd gbwpdcd#pdcd- Prcgbw kdxd obrdmfdm {hkdo edmxd gbwdpdn ydkdpd{r lwdmf pdad. {b{dyh gbwdpdn kdwh gbgbwdyd ybchnho ybwrpdeddm-
0- Ybwrpdeddm YbwpbwldmYbwrpdeddm ybwpbwldm pbwhmf khpbgr{ arfd olwylwdph- Ybwrpdeddm hmh
khgbm{ro gbwkdpdwodm ybwd{rwdm ybcbwhm{de pbgdfdh prd{r gdkdm erorc-
Ghdpdmxd clkdnmxd {bwkhwh kdwh pdedc#pdedc. xdmf kh{bwgh{odm lnbe olwylwdph{bwpbgr{ kdm khardn obydkd cdpxdwdod{ xdmf gbwchmd{- Obrmffrndm r{dcdgbm{ro ybwrpdeddm olwylwdph dkdnde obcdcyrdm rm{ro cbmkdyd{ pbarcnde
prcgbw kdxd obrdmfdm kbmfdm dwd cbmbwgh{odm pdedc {bwpbgr{- Pbehmffdybcbfdmf pdedc ybwrpdeddm hmh ghpd ybwlwdmfdm. d{dr hmkhzhkr xdmf
cbcgbnh pdedc ybwrpdeddm hmh-
-
7/31/2019 BukuBse.belajarOnlineGratis.com-Kelas10 Smk Konsep Dasar Akuntansi Dan Pelaporan Keuangan 1-2
21/286
49
Pldn#Pldn Nd{hedm Gdg 4
4- %d( Pbgr{odm ybmfbw{hdm dorm{dmph kh{hmadr kdwh prkr{ ybmffrmdmxd$%g( Pbgr{odm ybmfbw{hdm dorm{dmph kh{hmadr kdwh prkr{ ywlpbp obfhd{dmmxd$
7- Phdyd pdadode ybmffrmd dorm{dmph h{r kdm rm{ro dydode dorm{dmph h{r gdfh
pb{hdy ybmffrmdmxd